193.06 COLLECTION AT SOURCE.

   (a)   Each employer within or conducting business within the City who employs one or persons on a salary, wage, commission or other compensation basis, excluding exempted incomes set forth in Section 193.14 and Section 718.03 of the Ohio Revised Code, shall deduct at the time of this payment of salary, wage, commission or other compensation, the tax levied under Section 193.03 of:
(Ord. 2009-109. Passed 12-15-09.)

      (1)   All qualifying salaries, wages, commissions or other compensation of employees who are residents of the City; and

      (2)   That part of qualifying salaries, wages, commissions or other compensation paid for services rendered within the City by employees who are not residents of the City.

   (b)   Each employer shall, unless otherwise provided, within thirty days following the close of the calendar quarter, make a return and pay to the Tax Administrator the amount of taxes deducted.

   (c)   The employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not the taxes have in fact been withheld.

   (d)   The return shall be on a form prescribed by the Tax Administrator. The employer, in collecting the tax, shall be deemed to hold the same as trustee for the benefit of the City until payment is made by the employer to the City, and any tax collected by the employer from his employees shall, until the same is paid to the City, be deemed a trust fund in the hands of the employer. However, no person shall be required to withhold the tax on the wages or other compensation paid to domestic servants employed exclusively in or about the person's residence. If a resident of the City receives salaries, wages, commissions or other compensation which are subject to withholding tax imposed by a municipality other than Findlay, the employer may reduce the tax to be withheld and paid to the City by the amount of tax withheld and paid to the other municipality.
(1979 Code 98.06; Ord. 2006-098. Passed 11-21-06.)