(a) Each employer within or doing business within the City, shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax at the rates set forth in Section 181.02 of this chapter on the qualifying wages due by the employer to such employees and shall, on or before the last day of the month following the close of each calendar quarter, make a return showing the amount of taxes so deducted and a record of payments showing that all taxes deducted during the quarter have been paid to the City in accordance with the payment schedule prescribed by subsection (b)(1), (2) and (3) hereof. 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. Every employer is deemed to be a trustee for the City in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds.
(b) Employers shall pay to the City all income taxes withheld or required to be deducted and withheld on either a semi-monthly, monthly, or quarterly basis depending on the amount of taxes involved according to the following payment schedule:
(1) Semi-monthly payments of the taxes deducted are to be made by an employer if the total taxes deducted in the prior calendar year were twelve thousand dollars ($12,000) or more, or the amount of taxes deducted for any month in the preceding quarter exceeded one thousand dollars ($1,000). Such payment shall be paid to the City within five banking days after the fifteenth and the last day of each month.
(2) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than twelve thousand dollars ($12,000) but more than one thousand one hundred and ninety-nine dollars ($1,199) or if the taxes withheld during any month for the preceding quarter exceeded one hundred dollars ($100.00). Such payments shall be paid to the City within fifteen (15) days after the close of each calendar month, however, those taxes accumulated for the third month of the calendar quarter need not be paid until the last day of the month following such quarter. (Ord. 2014-06. Passed 3-3-14.)
(3) All employers not required to make semi-monthly or monthly payments of taxes withheld under subsections (b)(1) and (2) hereof, shall make quarterly payments no later than the last day of the month following the end of each quarter.
(c) The failure of an employer to remit to the City 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.
(d) Each employer who maintains a place of business in the City and another branch within the metropolitan area of the City shall also withhold the tax from the employees residing in the City but working at the employer's metropolitan area branch, even though the payroll records and place of payment are outside the City.
(e) The employer shall make and file a return on a form furnished by the Director of Finance, showing the amount of tax deducted by the employer from the qualifying wages, of any employee and paid by the employer to the City.
(f) Each employer on or before January 3l, unless written request for thirty days extension is made to and granted by the Director of Finance or his delegate, following any calendar year in which such deductions have been made, or should have been made by such employer, shall file with the Director of Finance or his delegate an information return (Grandview Heights Withholding Statement of Wages Paid, and Grandview Heights Income Tax Withheld), for each employee from whom income tax has been or should have been withheld showing the name and address of the employee, the total amount of qualifying wages, commissions and other compensation paid such employee during the year, and the amount of City income tax withheld from each employee.
(g) Where a resident performs service for the resident's employer in another municipality, which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the City to the extent of the tax liability in the other municipality.
(h) All officers, members, managers, trustees, or the employees having control or supervision of or charged with the responsibility of filing the report and making payment, are personally liable, jointly and severally, for failure to file the report or pay the tax due as required by this section, as well as any related interest and penalties. The dissolution, termination, or bankruptcy of a corporation, limited liability company, business trust or association does not discharge an officer's, member's, manager's, trustee's, or employee's liability for a prior failure of the corporation, limited liability company, business trust or association to file returns or pay tax due.
(Ord. 05-38. Passed 10-3-05.)
(Ord. 05-38. Passed 10-3-05.)