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(A) It shall be the duty of every person engaged in any trade, occupation, or profession within the city, who employs or engages the services of others in connection therewith, to withhold from the compensation of the employee the license fees provided in this chapter, at the time the compensation is paid or credited. Except as otherwise provided in divisions (C) or (D) below, any person governed by this section shall pay to the Administrator the license fees withheld by him according to the following provisions.
(1) For license fees withheld during the period commencing January 1 and ending March 31 of any year, on or before April 30 of that year.
(2) For license fees withheld during the period commencing April 1 and ending June 30 of any year, on or before July 31 of that year.
(3) For license fees withheld during the period commencing July l and ending September 30 of any year, on or before October 31 of that year.
(4) For license fees withheld during the period commencing October 1 and ending December 31 of any year, on or before January 31 of the next succeeding year.
(B) Notwithstanding the provisions of division (A) above to the contrary, for the period commencing October 1, 1981, and ending March 31, 1982, any person obligated to do so by this section shall report and pay to the Administrator the license fees withheld by him on or before April 30, 1982. Failure on the part of the employer to withhold, report, and pay the license fees shall not relieve the employees from liability therefor.
(C) A person engaged in agriculture business (raising crops and livestock) who employs less than five employees on a regular-time basis (450 hours during a quarter), may file a return and pay the withholding tax at the end of the taxable year.
(D) Any person may elect to estimate and pay in advance, the license fee that may become due from compensation to be paid employees for a taxable year. This procedure will exempt the person from filing quarterly returns. The penalty for underpayment will be as provided in § 115.21.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-43-81, passed 10-13-81) Penalty, see § 115.99
(A) In the event an employer fails to withhold, report, or pay license fees for which any employee is liable, it shall be the duty of the employee to report and pay the fee when due and to file reports showing the total license fee due for the period commencing October 1, 1981, and ending March 31, 1982, and thereafter quarterly. This employee shall show on his reports the number of months that he was employed in the city, the name and address of his employer, the compensation received in each month and any other relevant information that the Administrator may require.
(B) This employee shall have the right to make the election to estimate and pay in advance the license fee for a taxable year as provided in § 115.17 (D). This procedure will exempt the person from filing quarterly returns, but the annual report shall be filed on or before the date specified in § 115.17.
(C) The annual reports shall be made not later than April 15 of each year. In the event the employee has not paid the full amount of license fee due for any period, the deficiency together with interest and penalties, must be paid when the reports provided for above are filed or the amount legally determined by the Administrator. In the event of over-payment, the city shall make prompt refund.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-43-81, passed 10-13-81) Penalty, see § 115.99)
Cross-reference:
Interest on delinquent license fees, see § 115.21
Interest on delinquent license fees, see § 115.21
All license fees not paid when due draw interest at the rate of 12% per annum from the date until paid, and upon failure to pay any license fee when due, a penalty of 12% is hereby imposed.
(Ord. O-37-81, passed 8-25-81; Am. Ord. O-32-94, passed 11-15-94)
The maximum compensation upon which a person engaged in a trade, occupation, or profession when engaged by another, shall pay, with respect to the license fee herein imposed, shall be an amount of such compensation equal to the maximum income upon which Federal Social Security Tax is imposed as such maximum income shall vary from time to time with changes in federal law.
(Ord. O-26-83, passed 8-23-83; Am. Ord. O-6-07, passed 4-24-07; Am. Ord. O-27-07, passed 12-11-07)
The penalty, in the form of a fine or imprisonment prescribed by this section, shall mean and include the individual members of a firm, partnership, or association and the officers of the governmental body, agency, or any corporation.
(Ord.O-37-81, passed 8-25-81; Am. Ord. O-32-94, passed 11-15-94; Am. Ord. O-27-07, passed 12-11-07)