761.20 INCOME TAX TO BE WITHHELD.

   (a)   Upon the basis of its records set forth in Section 761.19, the holder of a certificate of public convenience and necessity shall withhold from its employee's wages an amount equal to the amount due the City as income tax on the amounts earned by such driver and forward same to the City as required by Chapter 191 of the Administrative code. Should the holder of the certificate fail to withhold or collect income tax from its employees as required by this section, the certificate holder shall become and remain liable for the same in addition to its driver, and its certificate may be revoked or suspended if taxes owed are not paid when due according to Chapter 191 of the Administrative Code.

   (b)   A holder of a certificate which conducts its business in such a manner as to avoid characterization of the drivers of taxicabs its licenses as the certificate holder's employees shall pay income tax to the City, at the rate established by Chapter 191 of the Administrative Code, upon the gross lease price for each taxicab which it leases that has been granted a Hamilton taxicab license. Should the holder of a certificate fail to pay the tax imposed by this section, its certificate may be suspended or revoked.

   (c)   Every taxicab driver who operates a taxicab within the City under a lease with a holder of a certificate in order to avoid having the driver characterized as an employee of the holder of the certificate shall withhold and pay to the City the appropriate income tax in such amount and upon such terms as are required by Chapter 191 of the Administrative Code. Should the taxicab driver fail to pay the tax imposed by this section or pay the tax imposed when due, the driver's taxicab operator's license may be suspended or revoked.

(Ord. 92-8-66. Passed 8-12-92.)