(A) Every employer making payment of compensation to an employee shall deduct and withhold form the compensation an occupational license fee (tax) calculated under § 110.03 of this chapter.
(B) Every employer required to deduct and withhold occupational license fee (tax) under this section shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter, make a return and report to the county, and pay to the county, the occupational license fee (tax) required to be withheld under this section, unless the employer is permitted or required to report within a reasonable time after some other period as determined by the county.
(C) Every employer who fails to withhold or pay to the county any sums required to be withheld and paid by this chapter shall be personally and individually liable to the county for any sum or sums withheld, or required to be withheld, in accordance with the provisions of this section.
(D) The county shall have a lien upon all the property of any employer who fails to withhold or pay over to the county sums required to be withheld under this section. If the employer withholds but fails to pay the amounts withheld to the county, the lien shall commence as of the date the amounts withheld were required to be paid to the county. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the county.
(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 county a reconciliation of the occupational license fee (tax) withheld where compensation is paid or payable to employees. Either copies of the 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 county, 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 fee (tax) deducted by the employer from the compensation paid to the employee for payment to the county during the preceding calendar year.
(G) An employer shall be liable for the payment of the occupational license fee (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 to one or more employees of any business entity, and neither the corporate dissolution or withdrawal of the business entity from the county, nor the cessation of holding any corporate office shall discharge that liability; provided that the person and individual liability shall apply to each or every person holding the corporate office at the time the occupational license fee (tax) becomes or became obligated. No person shall be personally and individually liable under this subsection unless such person had authority to collect, truthfully account for, or pay over the occupational license fee (tax) imposed by the county at the time that the occupational license fee (tax) imposed by the county become or became due.
(I) Every employee receiving compensation in the county subject to the occupational license fee (tax) imposed by this chapter shall be liable for the occupational license fee (tax) notwithstanding the provisions of divisions (G) and (H) of this section.
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)