(a) In accordance with the rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of a salary, wage, commission or other compensation, the tax of one and one-half percent beginning on January 1, 2002, and continuing indefinitely, of the gross salaries, wages, commissions or other compensation due by such employer to an employee and shall, on or before the twentieth day of the month following the close of each calendar quarter, make a return and pay to the Administrator the amount of taxes so deducted. An employer who deducts the tax in an amount of one hundred dollars ($100.00) or more per month shall file a return and pay to the Administrator before the twentieth day of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld. Such returns shall be on a form or forms prescribed by or acceptable to the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
(b) Such employer, in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City, and any such tax collected by such employer from his or her employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) On or before January 31 of each year, beginning with the year 2003, each employer shall file a withholding return setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year, the amount of tax withheld from his or her employees and such other information as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the Administrator.
(d) No person shall be required to withhold the tax on wages or other compensation paid to domestic servants employed by him or her exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(e) The Tax Administrator, for good cause, may require immediate returns and payments to be submitted to his or her office.
(Ord. 2726. Passed 8-20-01.)