Contractors and subcontractors whose business is located outside the City of Gallipolis are to contact the City Tax Department for each project they contract within the City and pay ½ of 1% of the total project costs as an estimated payment for that year’s City Income Tax and the employee withholding tax.
(a) The owner shall estimate the total project cost and the ½ of 1% of the estimated cost, if due, shall be paid before a permit is issued.
(1) Since the contractors and subcontractors whose business is located outside the City fall under Section 181.06(b) of the Tax Code, the tax shall be in accordance with the Ohio State Regulations governing Municipalities.
(Ord. 2001-03. Passed 1-16-01.)
(b) At the completion of the permitted project, the owner must submit a notarized verification of the project cost together with any contractor’s final payment due (½ of 1% of the total project cost less previous payments) before the issuance of the certificate of occupancy. A refund for an overpayment shall be paid if applicable.
(c) On or before April 30 of each year, contractors and subcontractors who have paid for the prior year the ½ of 1% of each job located within the City may file a tax return including all required documentation along with copies of employee’s W-2's stating the Gallipolis wages for all work performed within the City. Upon receiving the tax return and W-2's, the Tax Administrator will compute the total tax for the year and apply the estimated payments accordingly. The Tax Administrator will send a statement for any taxes owed (which must be paid within thirty days) or make a refund for any overpayments.
(1) If the contractor or subcontractor has paid the ½ of 1% for all projects located within the City and by April 30 of the following year, has not filed a City tax return along with W-2's for all employees who worked within the City, the Tax Administrator will consider the total estimated tax paid during the prior calendar year to be the total tax due and will close the account for that calendar year accordingly.
(2) If the contractor or subcontractor has not paid the ½ of 1% of all projects located within the City, he must file a City tax return and withholding on all employees who worked within the City according to Chapter 181 of the City Code. (Ord. 2000-88. Passed 11-21-00.)