(a) Each employer within or doing business within the City, shall deduct at the time of payment of such income, salaries, wages, commissions or other compensation, the tax of two percent (2%) of the income, salaries, wages, commissions or other compensation due by the employer to such employee and shall make a return showing the amount of taxes so deducted. The return shall include a record of payments showing that all taxes deducted during the withholding period have been paid to the City in accordance with the payment schedule prescribed in paragraphs (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 or officer of a corporation is deemed to be a trustee for this municipality in collecting and holding the tax required under the ordinance to be withheld and the funds so collected by such withholding are deemed to be trust funds. Employers shall pay to the City all income taxes withheld or required to be deducted and withheld on either a semimonthly, monthly or quarterly basis depending on the amount of taxes involved according to the following payment schedule: (Ord. C73-77. Passed 9-19-77; Ord. C88-89. Approved by electors 11-8-83.)
(1) Semimonthly payment 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. (Ord. C55-75. Passed 9-2-75.)
(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 three thousand five hundred ninety-nine dollars ($3,599) or if the taxes withheld during any month for the preceding quarter exceeded three hundred dollars ($300.00). Such payments shall be paid to the City within fifteen days after the close of each calendar month.(Ord. C55-75. Passed 9-2-75; Ord. C104-90. Passed 12-17-90.)
(3) All employers not required to make semimonthly or monthly payments of taxes withheld under paragraphs (1) and (2) hereof shall make quarterly payments no later than the last day of the month following the end of each quarter. (Ord. C55-75. Passed 9-2-75.)
(b) 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 income, salaries, wages, commissions or other compensation of any employee and paid by the employer to the City. (Ord. C107-04. Passed 12-6-04.)
(c) Each employer on or before January 31, unless written request for thirty days extension is made to and granted by the Director following any calendar year in which such deductions have been made, or should have been made by any employer, shall file with the Director an information return, Grove City Withholding Statement of Wages Paid and Grove City Income Tax Withheld, for each employee from whom income tax has been or should have been withheld showing the name, address, and social security number of the employee, the total amount of income, salaries, wages, commissions and other compensation paid the employee during the year and the amount of City income tax withheld from each employee.
(Ord. C7-71. Passed 3-1-71.)
(d) Where a resident of the City performs service for his 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, but the reduction shall not exceed a tax rate of two percent (2%).
(e) The officer or the employee having control or supervision of or charged with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
(f) No person shall be required to withhold the tax on salaries, wages, commissions, other compensation and other income paid domestic workers employed by such person exclusively in or about such person's residence, even though the residence is in the city, but such employee shall be subject to all of the requirements of this chapter, including the requirement for remitting estimated payments.
(Ord. C73-77. Passed 9-19-77; Ord. C88-89; Ord. C27-05. Passed 4-4-05.)