(a) Payment of Tax on Filing of Return.
(1) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to the provisions of subsection (b) hereof, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of subsection (c) hereof, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 171.11(a) shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.
(2) A taxpayer who has overpaid the amount of tax to which the Municipality is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than two dollars ($2.00) shall be collected or refunded.
(b) Collection at Source.
(1) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Municipality shall deduct at the time of the payment of such salary, wage, commission or other compensation, the amount of tax imposed by Section 171.03(a) on the gross salaries, wages, commissions, or other compensation due by the employer to the employee and except as otherwise provided in Sections 171.06(a) and 171.10(c) shall, on or before the fifteenth day of the month following the close of each calendar quarter make a return and pay to the Administrator the amount of taxes so deducted hereof. Returns shall be on a form prescribed by or acceptable to the Administrator, and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes had in fact been withheld.
(2) Such employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the Municipality as trustee for the benefit of the Municipality and any such tax collected by such employer from his employees shall, until the same is paid to the Municipality, be deemed a trust fund in the hands of such employer.
(3) Such employer who deducts the tax of fifty dollars ($50.00) or more per month shall pay to the Administrator 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 fifty dollars ($50.00) in taxes withheld.
(4) Payments shall be on a form furnished by or obtainable upon request from the Administrator.
(5) On or before January 31 following any calendar year, the employer shall file with the Finance Director an information return for each employee from whom the Municipal income tax has been or should have been withheld, showing the name, address, and social security number of the employee, the total amount of compensation paid during the year, and the amount of the Municipal income tax withheld from the employee.
(6) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the Municipality, but such employee shall be subject to all of the requirements of this chapter.
(7) A. Any person who shall employ or contract for the services of any entertainer, entertainment act, sports event, promotional booth, special event, band, orchestra, rock group, theatrical performance, or
B. Any person who, acting as a promoter, booking agent or employer, engages the services of or arranges the appearance of any entertainer, entertainment act, sports event, band, orchestra, rock group, theatrical performance in the Municipality, and who makes any payment arising from said appearance shall be deemed to be an employer and shall, for purposes of the collection of the income tax, be required to withhold, report, and pay over to the Tax Administrator the tax at the rate provided in Section 171.03(a), on the gross amount so paid on completion of the engagement, said reports to be on forms provided by the Tax Administrator.
(8) Any person, as defined in Section 171.02(a)(14), who rents facilities to any entertainer, entertainment act, sport event, promotional booth, special event, band, orchestra, rock group, theatrical performance for use in performing services in the Municipality, and who makes any payment arising from said use of facilities shall be deemed to be an employer, and shall, for purposes of the collection of the income tax, be required to withhold, report, and pay over to the Tax Administrator the tax at the rate provided in Section 171.03(a), on the gross amount so paid on completion of the engagement, said reports to be on forms provided by the Tax Administrator.
(c) Declarations of Income Not Collected at Source. Every person who anticipates any taxable income which is not subject to subsection (b) hereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 171.03(a) shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any. However, if a person's income is wholly from wages from which the tax will be withheld and remitted to the Municipality in accordance with subsection (b) hereof, or if such anticipated income is estimated in good faith to be less than twenty thousand dollars ($20,000) per year, such person need not file a declaration.
(Ord. 98-47. Passed 8-3-98.)
(1) This chapter shall not require any nonresident employer, agent of such an employer, or other payer that is not situated in the Municipal Corporation to deduct and withhold taxes from the taxable income of an individual unless the total amount of tax required to be deducted and withheld for the Municipal Corporation on account of all of the employer’s employees or all of the other payer’s payees exceeds one hundred fifty dollars ($150.00) for a calendar year beginning on or after that date.
(2) If the total amount of tax required to be deducted and withheld on account of all of the nonresident employer’s employees or all of the other payer’s payees exceeds one hundred fifty dollars ($150.00) for a calendar year beginning on or after January 1, 2001, the Municipal Corporation may require the employer, agent, or other payer to deduct and withhold taxes in each ensuing year even if the amount required to be deducted and withheld in each of those ensuing year is one hundred fifty dollars ($150.00) or less, except as otherwise provided in division (b) of this section.
(3) If a nonresident employer, agent of such an employer, or other payer that is not situated in the Municipal Corporation is required to deduct and withhold taxes for an ensuing year under division (a) of this section, and the total amount of tax required to be deducted and withheld under that division in each of three consecutive ensuing years is one hundred fifty dollars ($150.00) or less, the Municipal Corporation shall not require the employer, agent, or other payer to deduct and withhold taxes in any year following the last of those consecutive years unless the amount required to be deducted and withheld in any such following year exceeds one hundred fifty dollars ($150.00). (Ord. 00-57. Passed 11-6-00.)
(d) Filing a Declaration.
(1) The declaration required by subsection (c) hereof shall be filed on or before July 31 of each year during the effective period of this tax or within six months of the date the taxpayer becomes subject to the tax for the first time.
(Ord. 02-32. Passed 8-5-02.)
(2) Those taxpayers reporting on a fiscal year basis shall file a declaration within six months after the beginning of each fiscal year or period.
(3) Every person engaged in any transient business, profession, enterprise, or activity subject to the tax imposed by Section 171.03(a) may be required to immediately file an estimate and pay the estimated tax due thereon prior to an issuance of any permits or license or the execution of any rental agreement for the use of municipally-owned property of the Municipality for the event giving rise to income tax liability.
(e) Form of Declaration.
(1) The declaration required by subsection (c) hereof shall be filed upon a form furnished by or obtainable from the Administrator. However, credit shall be taken for Municipal tax to be withheld from any portion of such income.
(2) The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent payment date as provided for herein. (Ord. 97-60. Passed 11-17-97.)
(f) Payment to Accompany Declaration. The initial declaration of estimated tax to be paid to the Municipality shall be accompanied by a payment of at least forty-five percent (45%) of the estimated annual tax. At least sixty-seven and one-half percent (67.5%) shall be paid on or before the last day of the tenth month after the beginning of the taxable year and at least ninety percent (90%) shall be paid on or before the last day of the thirteenth month after the beginning of the taxable year.
(g) Notwithstanding subsection (f), no penalty shall be imposed for violation of this section upon any taxpayer:
(1) Who was not a resident of this Village on January 1 of the current tax year;
(2) Who has remitted with the declaration an amount equal to one hundred percent (100%) of the taxpayer’s liability for the preceding year, provided that the taxpayer filed a return for the preceding tax year and said return reflected a twelve-month period of time. (Ord. 02-32. Passed 8-5-02.)
(h) Annual Return. On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed, and any balance which may be due the Municipality shall be paid therewith in accordance with the provisions of Section 171.07(a).
(i) Itinerant Retailers.
(1) As used in this section, “itinerant retailer” means a person or agent of a person who offers for sale, barter, or exchange anything of value at any place in, upon, along, or through any street, alley, or other public place, or on private property. The term “itinerant retailer” does not include an owner or operator of a business located in a building or structure being used for a commercial or retail purpose, nor to such owner or operator's activities adjacent to or abutting such building or structure. The term “itinerant retailer” shall not include persons peddling goods door to door.
(2) From and after the effective date of this section, no itinerant retailer shall do business within this Municipality unless they shall first register with the Finance Director and deposit the sum of twenty-five dollars ($25.00) toward their potential municipal income tax liability. Such registration shall be valid for the remainder of the current calendar year and the sum so deposited shall be applied as a credit toward any income tax liability. Upon the receipt of a signed statement that the business no longer intends to do business in the Municipality, the amount deposited shall be returned after the payment of any income tax liability.
(3) Upon proof of registration, pursuant to Chapter 717 of the Codified Ordinances, the Finance Director shall collect the deposit specified in subsection (i)(2) hereof and open an income tax account in the name of the itinerant retailer.
(4) The net profits earned within this Municipality by itinerant retailers are hereby declared to be subject to the tax imposed by this chapter.
(5) No person, firm or corporation shall do business within this Municipality as an itinerant retailer without obtaining a permit as provided in Municipal ordinances and as required by this section.
(Ord. 97-60. Passed 11-17-97; Ord. 02-32. Passed 8-5-02.)