(a) The Municipal Income Tax Department shall require the filing of employee earnings report, either copies of the W-2's or a list containing all the information listed on the W-2's, along with a reconciliation report balancing the W-2 Municipal withholding to the amount already paid to the Municipality in quarterly or monthly deposits made for the year. The withholding tax reconciliation shall be filed by each employer on or before February 28 following the end of such calendar year.
(b) In addition to the wage reporting requirements of this section, any person required by the Internal Revenue Service to report on Form 1099, payments to individuals not treated as employees, shall file copies of the forms or a list of all information listed on the 1099 form, with the Municipal Income Tax Department on or before February 28 following the end of such calendar year.
(Ord. 2003-79. Passed 12-2-03.)
(Ord. 2003-79. Passed 12-2-03.)