(a) The deductions from salaries, wages and other compensation required to be made, by employers are to begin with compensation earned on and after June l, 1978. The first return and payment is required to be made, filed and paid to the City Treasurer between July 1, 1978 and July 31, 1978.
(b) Each employer within the Municipality who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct monthly, or more often than monthly, and at the time of the payment of such salary, wage, commission or other compensation, the tax of one percent (1%) of qualifying salaries, wages, commissions or other compensation due by the employer to the employee.
(c) Every employer required to deduct and withhold any amount under this section shall file a return thereof and shall pay to the Tax Administrator, that amount as required herein as follows:
In monthly payments to be made not later than thirty days following the close of the calendar month during which the amount was withheld, except employers who withhold taxes in an amount less than one hundred dollars ($100.00) per month may make quarterly payments not later than thirty days following the close of the calendar quarter.
(d) Such return shall be on a form prescribed by and obtainable from the Tax Administrator, and shall be subject to the rules and regulations prescribed therefor by the Tax Administrator. Such employer, in collecting such tax, shall be deemed a trustee for the benefit of the Municipality and any such tax collected by such employer from his employee shall, until the same is paid to the Municipality, be deemed a trust fund in the hands of such employer.
(e) For adjustment of errors in returns of tax withheld by employers, see Section 183.24.
(f) This section shall not apply to contractors or subcontractors, who have applied for and received a building permit and paid the Municipal tax thereon, as to income of employees for work performed on that permitted job only. This paragraph shall not effect any taxes due or tax documents necessary for such employer to pay or file under this or any other Code section, except as to income for employees working on a permitted project only.
(Ord. 2003-79. Passed 12-2-03.)