(A) Every employer required to deduct and withhold tax under § 110.22 shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter make a return and report to the city the tax required to be withheld, unless the employer is permitted or required to report within a reasonable time after some other period as determined by the city.
(B) Every employer who fails to withhold or pay to the city any sums required to be withheld and paid shall be personally and individually liable to the city for any sum or sums withheld or required to be withheld.
(C) The city shall have a lien upon all the property of any employer who fails to withhold or pay over to the city sums required to be withheld. If the employer withholds but fails to pay the amounts withheld to the city, the lien shall commence as of the date the amounts withheld were required to be paid. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the city.
(D) Every employer required to deduct and withhold tax shall annually on or before February 28 of each year complete and file on a form furnished or approved by the city a reconciliation of the tax withheld in the city where compensation is paid or payable to employees. Either copies of federal forms W-2 and W-3, transmittal of wage and tax statements, or a detailed employee listing with the required equivalent information as determined by the city shall be submitted.
(E) Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of compensation and license tax deducted by the employer from the compensation paid to the employee for payment to the city during the preceding calendar year.
(Ord. O-27-07, passed 12-11-07)