(a) Every employer making payment of compensation to an employee shall deduct and withhold from the compensation an occupational license tax calculated under subsection 13-4(a).
(b) The payment required to be made on account of deductions by employers shall be made quarterly to the urban county government, for the quarterly periods ending the thirty-first day of March, the thirtieth day of June, the thirtieth day of September, and the thirty-first day of December, on or before the last day of the month following the quarter of such deduction; however, any employer withholding three hundred dollars ($300.00) or more license fee during any quarter shall file a return and pay the license fee withheld monthly. The return for the first two (2) months of the quarter shall be filed on forms provided by the urban county government within fifteen (15) days following the close of the month. The return of the third month of the quarter shall be filed by the end of the month following the close of the quarter. The employer may be permitted or required to report within a reasonable time after some other period as determined by the urban county government.
(c) Every employer who fails to withhold or pay to the urban county government any sums required by this ordinance to be withheld and paid shall be personally and individually liable to the urban county government for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
(d) The urban county government shall have a lien upon all the property of any employer who fails to withhold or pay over to the urban county government sums required to be withheld under this section. If the employer withholds, but fails to pay the amounts withheld to the urban county government, the lien shall commence as of the date the amounts withheld were required to be paid to the urban county government. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the urban county government.
(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 urban county government 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 urban county government, 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 urban county government 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 urban county government, nor the cessation of holding any corporate office, shall discharge that liability; provided that 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 subsection unless such person had authority to collect, truthfully account for, or pay over the tax imposed by this article at the time that the taxes imposed by this article become or became due.
(i) Not withstanding subsections (a) and (g) of this section, every employee receiving compensation in the urban county government subject to the tax imposed under section 13-4 of this ordinance shall be personally liable for any amount due. In all cases where the employer does not withhold the tax levied under this article from the employee, such employee or employees shall be responsible for filing with the urban county government each quarter in the same manner as if they were the employer.
(Ord. No. 100-71, § 1, 6-24-71; Ord. No. 147-90, § 1, 7-5-90; Ord. No. 108-94, §§ 1, 2, 6-16-94; Ord. No. 267-2007, § 6, 12-6-07)