(a) Payment of Tax on Filing of Return.
(1) The taxpayer making a Village income tax return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 791.08(b) of this chapter, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 791.08(c), or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 791.12 of this chapter, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(2) Subject to the limitations set forth in Section 791.11(b), any taxpayer who has overpaid the amount of tax to which the Village is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be assessed, collected or refunded.
(b) Collection at Source.
(1) In accordance with this Chapter, and the Rules and Regulations, each employer, agent of any employer or other payer within or doing business within the Village who employs one or more persons shall deduct when any qualifying wages are earned and/or received by the taxpayer, the amount of Village income tax imposed by Section 791.03 of this chapter on the gross qualifying wages earned and/or received by the taxpayer and except as otherwise provided in subsections (f) and (g) hereof shall, on or before the twentieth day of the month following the close of each calendar quarter make a return and pay to the Tax Administrator the amount of Village income taxes so deducted from such qualifying wages, subject to the provisions of subsections (c) to (e) hereof. Returns shall be on a form or forms prescribed by or acceptable to the Tax Administrator, and shall be subject to the Rules and Regulations prescribed therefore by the Tax Administrator. Such employer shall be liable for the payment of the Village income tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
(2) Each employer, agent of any employer or other payer in collecting the Village income tax shall be deemed to hold the same, until payment is made by such employer, agent of any employer or other payer to the Village, as a trustee for the benefit of the Village and any such tax collected by such employer, agent of any employer or other payer from his employees shall, until the same is paid to the Village, be deemed a trust fund in the hands of such employer, agent of any employer or other payer. Each employer, agent of any employer and other payer shall be liable for the payment of Village income tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
(3) Each employer, agent of any employer or other payer who deducts and withholds Village income tax of one hundred dollars ($100.00) or more per month shall pay to the Tax Administrator before the twentieth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer, agent of any employer or other payer exceeds one hundred dollars ($100.00) in Village income taxes withheld.
(4) Payments shall be reported on a form or forms prescribed by and obtainable upon request from the Tax Administrator.
(5) No employer, agent of an employer or other payer shall be required to withhold the Village income tax on qualifying wages or other taxable income paid to domestic servants employed by such employer or other payer exclusively in or about such employer or other payer’s residence, even though such residence is in the Village, but such employee shall be subject to all of the requirements of this chapter.
(6) A. Any person who shall employ or contract for the services of any entertainer, entertainment act, sports event, promotional booth, special event, band, orchestra, rock group, theatrical performance, or
B. Any person who, acting as a promoter, booking agent or employer, engages the services of, or arranges the appearance of any entertainer, entertainment act, sports event, band, orchestra, rock group, theatrical performance in the Village, and who makes any payment arising from said appearance in the Village shall be deemed to be an employer and shall, for purposes of the collection of the Village income tax, be required to withhold, report and remit as required by this section to the Tax Administrator the Village income tax at the rate provided in Section 791.03 hereof, on the gross amount so paid to the entertainer, athlete, etc. on completion of the engagement for the services performed in the Village. The reports required by this section shall be made and filed on forms prescribed by and obtainable from the Tax Administrator.
(7) Any person, as defined in Section 791.02(w), who rents facilities to any entertainer, entertainment act, sport event, promotional booth, special event, band, orchestra, rock group, theatrical performance for use in performing services in the Village, and who makes any payment arising from said use of facilities shall be deemed to be an employer and shall, for purposes of the collection of the Village income tax, be required to withhold, report and remit as required by this section to the Tax Administrator the Village income tax at the rate provided in Section 791.03 hereof based on the gross amount so paid to the entertainer, athlete, etc. on completion of the engagement for the services performed in the Village. The reports required by this section shall be made and filed on forms prescribed by and obtainable from the Tax Administrator.
(8) For taxable years beginning after 2007, no employer or agent of an employer or other payer shall be required to withhold tax with respect to any amount other than qualifying wages. Nothing in this Section prohibits an employer from withholding tax on a basis greater than qualifying wages.
(9) Every employer, agent of an employer or other payer required to withhold and remit the Village income tax in accordance with this chapter, shall be directly liable to the Village for the payment of such tax, whether or not actually withheld or collected.
(10) For taxable years beginning after 2007, no employer is required to make any withholding with respect to an individual's disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of the corporation with respect to whose stock the option has been issued.
(11) A. An employee is not relieved from liability for paying the Village income tax by the failure of the employer to withhold the tax as required by this Section 791.08(b) or the employer’s exemption from the requirement to withhold the tax.
B. The failure of an employer to remit to the Village the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer in connection with the failure to remit the tax withheld.
(12) In accordance with Section 718.051 of the Revised Code, the Rules and Regulations of the State Tax Commissioner, this Chapter and the Rules and Regulations, any employer subject to this Section 791.08(b) may report the amount of Village income tax withheld from qualifying wages and remit such amounts by using the Ohio Business Gateway.
(c) Declarations of Income Not Collected at Source. Every person who anticipates earning and/or receiving any taxable income which is not subject to Section 791.08(b) hereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 791.03 hereof shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any. However, if a person's income is wholly from qualifying wages from which the Village income tax will be withheld and remitted to the Village in accordance with Section 791.08(b) hereof, such person need not file a declaration.
(d) Filing of Declaration.
(1) For tax years prior to 2008, the declaration required by subsection (c) hereof shall be filed on or before April 30 of each year during the effective period set forth in Section 791.04 or within four months of the date the taxpayer becomes subject to tax for the first time. Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(2) For taxable years beginning after 2007, the declaration required by Section 791.08(c) shall be filed on or before April 15 of each year during the effective period set forth in Section 791.04 or on or before the fifteenth (15th) day of the fourth (4th) month following the date the taxpayer becomes subject to tax for the first time.
(3) For taxable years beginning after 2007, for those taxpayers reporting on a fiscal year or period other than a calendar year, the declaration required by Section 791.08(c) shall be filed on or before the fifteenth (15th) day of the fourth (4th) month after the beginning of each fiscal year or period.
(4) In accordance with Section 718.051 of the Revised Code, the Rules and Regulations of the State Tax Commissioner, this Chapter, and the Rules and Regulations, any taxpayer subject to the Village income tax on the net profits from a business or profession may file declarations of estimated net profits and pay estimated Village tax due thereon by using the Ohio Business Gateway.
(e) Form of Declaration.
(1) The declaration required by Section 791.08(c) hereof shall be filed upon forms prescribed by and obtainable from the Tax Administrator, or acceptable generic form, and credit shall be taken for Village income tax to be withheld from any portion of such income. In accordance with the provisions of Section 791.12 , credit may be taken for Village income tax to be paid to or withheld and remitted to another taxing municipality.
(2) The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(f) Payment to Accompany Declaration.
(1) For taxpayers who are individuals, the declaration of estimated Village income tax required by Section 791.08(c), shall be accompanied by a payment of at least twenty-two and one-half percent (22.5%) of such taxpayer’s estimated Village income tax for the taxable year, and at least twenty-two and one-half percent (22.5%) of such estimated Village income tax shall be paid on or before each of the last day of the seventh, tenth and thirteenth months after the beginning of the taxable year.
(2) For taxpayers that are not individuals, the declaration of estimated Village income tax required by Section 791.08(c), shall be accompanied by a payment of at least twenty-two and one-half percent (22.5%) of such taxpayer’s estimated Village income tax for the taxable year, and at least twenty-two and one-half percent (22.5%) of such estimated Village tax shall be paid on or before each of the fifteenth (15th) day of the sixth, ninth and twelfth months after the beginning of the taxable year.
(3) No declaration shall be deemed filed unless accompanied by the required payment of estimated Village income tax.
(4) Declarations required to be filed by Section 791.08(c), shall be deemed filed when the declaration with required payment are postmarked by the United States Postal Service or the date of receipt recorded by authorized delivery service as defined in Section 5703.056 of the Revised Code. Declarations otherwise delivered with the required payment to the Tax Administrator during normal business hours shall be deemed filed on the date received.
(5) A declaration of estimated Village income tax may be amended at any time, in accordance with the Rules and Regulations. In the event that an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates set forth in this Section.
(g) Annual Return. For taxable years beginning after 2008, the annual Village income tax return required to be filed after filing such declaration or amended declaration shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the end of the taxpayer’s taxable year (calendar or fiscal year). Any balance of Village income tax remaining due in accordance with Section 791.08(a) shall be remitted with the Village income tax return.
(Ord. 2007-55. Passed 12-11-07.)