(A) Each employer within or doing business within the Village shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax of 1% (until January 1, 2001 at which time the tax shall be 2%) of the gross salaries, wages, commissions or other compensation due by the employer to said employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return showing the amount of taxes deducted and a record of payments showing that all taxes deducted during the quarter have been paid to the Village in accordance with the payment schedule prescribed by divisions (B)(1), (2) and (3) of this section. The 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. Every employer or officer of a corporation is deemed to be a trustee for this Village in collecting and holding the tax required under the ordinance to be withheld and the funds so collected by such withholding are deemed to be trust funds.
(B) Employers shall pay to the Village all income taxes withheld or required to be deducted and withheld on either a semi-monthly, monthly, or quarterly basis depending on the amount of taxes involved according to the following payment schedule:
(1) Semi-monthly payments of the taxes deducted are to be made by an employer if the total taxes deducted in the prior calendar year were $12,000 or more, or the amount of taxes deducted for any month in the preceding quarter exceeded $1,000. Such payment shall be paid to the Village within five banking days after the fifteenth and the last day of each month.
(2) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than $12,000 but more than $2,399 or if the taxes withheld during any month for the preceding quarter exceeded $200. Commencing with taxable years subsequent to December 31, 1998, monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than $12,000 but more than $3,599 or if taxes withheld during any month for the preceding quarter exceeded $300. Such payments shall be paid to the Village within 15 days after the close of each calendar month. However, those taxes accumulated for the third month of the calendar quarter by employers making monthly payments pursuant to this division need not be paid until the last day of the month following such quarter.
(3) All employers not required to make semimonthly or monthly payments of taxes withheld under (1) and (2) above shall make quarterly payments no later than the last day of the month following the end of each quarter.
(C) Each employer who maintains a place of business in the Village and another branch within the metropolitan area of the Village shall also withhold the tax from the employees residing in the Village but working at the employer's metropolitan area branch, even though the payroll records and place of payment are outside the Village.
(D) The employer shall make and file a return on a form furnished by the Fiscal Officer, showing the amount of tax deducted by the employer from the salaries, wages, commissions or other compensation of any employee and paid by the employer to the Fiscal Officer.
(E) Each employer on or before January 31, unless written request for 30 days' extension is made to and granted by the Clerk-Treasurer, following any calendar year in which such deductions have been made, or should have been made by such employer, shall file with the Clerk-Treasurer an information return (Marble Cliff Withholding Statement of Wages Paid, and Marble Cliff Income Tax Withheld), for each employee from whom income tax has been or should have been withheld showing the name and address of the employee, the total amount of salaries, wages, commissions and other compensation paid the employee during the year, and the amount of Village income tax withheld from each employee.
(F) Where a resident of the Village performs service for his employer in another municipality, which services are subject to withholding in the other municipality, the employer shall have the authority to reduce the withholding to the Village to the extent of the tax liability in the other municipality.
(G) The officer or the employee having control or supervision of or charged with the responsibility 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 does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
(Am. Ord. O-2270-10, passed 12-13-10)