(a) (1) Each employer shall, at the time of the payment of any salary, wage, commission or other compensation paid on and after April 1, 1965, deduct the tax imposed under Section 181.03 of the gross salaries, wages, commissions or other compensation due by the employer to his or her employees who are subject to the provisions of this chapter. In making such deduction at the time of payment, the employer shall compute the tax to the nearest full cent. Each employer shall, on or before the end of the month following the close of each calendar quarter, make a return and pay to the Commissioner the amount of taxes so deducted, subject to the provisions of subsections (d), (e) and (g) hereof. Returns shall be on a form prescribed by or acceptable to the Commissioner and shall be subject to the rules and regulations prescribed therefor by the Commissioner. 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. Such approval for quarterly filings and payments may be withdrawn by the Commissioner when it is to the best interest of the City to do so;
(2) It shall be the responsibility of the officer or the employee having control or supervision of or charged with the responsibility for withholding the tax, and/or of filing the report and making payment, to see that all taxes so withheld are paid to the City of Kent in accordance with the provisions of this chapter. In the event taxes withheld are not paid to the City in accordance with the provisions of this chapter, the responsible officer or employee is personally and criminally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation or limited partnership does not discharge an officer's or employee's liability for a prior failure of the corporation or limited partnership to file returns or pay the tax due
(b) Such employer, in collecting the tax, shall be deemed to hold to 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 his or her employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) On or before January 31 of each year beginning with the year 1966, each employer shall file a withholding return in a form prescribed by and obtainable, upon request, from the Commissioner, setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his or her employees and such other information as may be required by the rules and regulations adopted by the Commissioner.
(d) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him or her exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(e) Such employer who deducts the tax of two hundred dollars ($200.00) or more per month shall pay the Commissioner before the fifteenth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds two hundred dollars ($200.00) in taxes withheld. The monthly withholding requirement may be waived by the Director of Budget and Finance if proof of quarterly filing of Federal withholding is provided.
(f) Payments shall be on a form furnished by or obtainable upon request from the Administrator.
(g) Any taxpayer who files a return for a fiscal year different from the calendar year shall file and pay withholding taxes monthly.
(h) The officer or the employee having control or supervision of or charged with the responsibility for withholding the tax, and/or 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 or limited partnership does not discharge an officer's or employee's liability for a prior failure of the corporation or limited partnership to file returns or pay the tax due. (Ord. 2012-13. Passed 1-18-12.)