(A) Every employer making payment of compensation to an employee shall deduct and withhold from the compensation an occupational license tax calculated under § 110.04. Amounts withheld shall be paid to the city in accordance with this section.
(B) Each employer shall deduct from the pay due any employee the amount of the license tax measured by the compensation due each employee beginning on January 1 of each year.
(1) The payments required to be made on account of the deduction by employers shall be made to the Chief Financial Officer for the periods ending on or before the twenty-fifth day of the month next following the period, except for the month of December when the return will be due 31 days after the period. Employers whose monthly payments are less than $100 may file returns quarterly for the periods ending March 31, June 30, September 30 and December 31 with returns due on the twenty-fifth day after the end of each quarterly period ending March 31, June 30, September 30 and 31 days after quarterly period ending December 31.
(2) Employers on quarterly filing whose quarterly payment is more than $300 will revert to monthly payments beginning with the next monthly payment due and will remain on monthly filing for all subsequent periods or until written justification is furnished to the Chief Financial Officer to obtain approval to return to quarterly filing.
(C) Every employer who fails to withhold or pay to the city any sums required by this chapter to be withheld and paid shall be personally and individually liable to the city for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
(D) The city shall have a lien upon all property of any employer who fails to withhold or pay over to the city sums required to be withheld under this section. If the employer withholds, but fails to pay the amounts withheld to the city, the lien shall commence as of the date the amounts withheld were required to be paid to the city. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the city.
(E) Every employer required to deduct and withhold tax under this section shall annually on or before February 28 of each year complete and file on a form furnished or approved by the city a reconciliation of the occupational license tax withheld where compensation is paid or payable to employees. Either copies of federal forms W-2 and W-3, transmittal of wage and tax statements, or a detailed employee listing with the required equivalent information, as determined by the city, shall be submitted.
(F) Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of compensation and occupational license tax deducted by the employer from the compensation paid to the employee for payment to the city during the preceding calendar year.
(G) An employer shall be liable for the payment of the tax required to be deducted and withheld under this section.
(H) The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business entity subject to this section shall be personally and individually liable, both jointly and severally, for any tax required to be withheld from compensation paid or payable to one or more employees of the business entity, and neither the corporate dissolution or withdrawal of the business entity from the city, nor the cessation of holding any corporate office, shall discharge that liability; provided, the personal and individual liability shall apply to each and every person holding the corporate office at the time the tax becomes or became obligated. No person shall be personally and individually liable under this division unless the person had authority to collect, truthfully account for, or pay over the tax imposed by this subchapter at the time the taxes imposed by this subchapter become or became due.
(I) Not withstanding divisions (G) and (H) of this section, every employee receiving compensation in the city subject to the tax imposed under § 110.04 shall be personally liable for any amount due. In all cases where the employer does not withhold the tax levied under this subchapter from the employee, the employee or employees shall be responsible for filing with the city each quarter in the same manner as if they were the employer.
(Ord. 16-2007, passed 6-19-2007)