(A) Each employer within, or doing business within the municipality, who employs one or more persons on a salary, wage, commission, or other compensation basis shall, at the time of the payment thereof, deduct the tax of 1.5% from the income, qualifying wages, commissions, or other compensation earned in the city.
(B)
Each such employer shall, on or before the last day of the month following the close of each calendar quarter, make a return and remit the tax hereby required to be withheld to the Tax Administrator. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulation prescribed therefore by the Administrator. Such employer shall be liable for the payment of taxes hereby required to be deducted and withheld, whether or not such taxes have in fact been so deducted and withheld.
(C) 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 its employees shall, until the same is paid to the city, be deemed a trust fund in the hands of such employer.
(D) All individuals, business, employers, brokers or others who are required under the Internal Revenue Code to furnish Form 1099 to IRS for individuals or businesses to whom or which they have non- employee compensation, shall furnish copies of the said Form 1099 to the Administrator, or in lieu thereof, a list containing the same information as required by IRS on the 1099s on or before the due date for such Forms 1099 as established by the IRS. Failure to provide the foregoing information may result in any deduction for payment by the taxpayer taken on the taxpayer’s return to be disallowed.
(E) Every employer shall retain all records necessary to compute withholding taxes due the city for a period of five years from the date the reconciliation form, W-2 Forms, and 1099 Forms are filed.
(F) All returns and forms required to be filed by an employer are considered received:
(1) If mailed, on the date postmarked by the United States postal service; or
(2) On the date delivered without mailing by the taxpayer to the city tax office.
(G) The failure of any employer to receive or procure a return or other required form shall not excuse the employer from preparing any information return, withholding tax returns or from filing such forms or from paying the tax due.
(H) All employers that provide any contractual service with the city, and who employ subcontractors in conjunction with that service, shall provide the city the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax withholding requirements under this subchapter.
(1982 Code, § 35.11) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2001-4, passed 1-8-2001; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)