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(a) Each employer within the City, or doing business within the City, who employs one or more persons on a salary, wage, commission or other compensation basis, shall, at the time of payment thereof, deduct the tax imposed by Section 191.03 from the gross salaries, wages, commissions, or other compensation earned by City residents regardless of where such compensation was earned, and shall deduct such tax from the salaries, wages, commissions or other compensation earned within the City by nonresidents.
(b) Notwithstanding the provisions of subsection (a) hereof, where such employer employs a City resident in another taxing municipality requiring such employer to deduct its tax from all employees engaged therein, such employer shall withhold for and remit to the City only the difference, if any, between the tax imposed by such other taxing municipality and the tax imposed by this chapter.
(c) Each employer shall, on or before the last day of each month, make a return and remit to the City, the tax withheld in the previous month. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld. However, if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.
(d) On or before January 31 following any calendar year, such employer shall file with the Administrator an information return for such employee from whom City income tax has been, or should have been, withheld, showing the name, address and Social Security number of the employee, the total amount of compensation paid during the year and the amount of City income tax withheld from such employee.
(e) An employer, in collecting said tax, shall be deemed to hold the same until payment is made by such employer to the City, as a trustee for the benefit of the City, and any such tax collected by such employer from his or her employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(Ord. 69-54. Passed 5-26-69; Ord. 71-168. Passed 12-6-71.)
(f) Any officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment of any tax or employer withholding due by this chapter, or any officer of a corporation who is responsible for execution of the corporation's fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge a responsible officer's or employee's liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(Ord. 2000-168. Passed 9-5-00.)