(a) Each employer within or doing business within the City who or that employs one or more employees shall, at the time of payment of compensation, deduct the City income tax from the gross compensation paid to a taxpayer for work done or services performed or rendered in the City by the taxpayer.
(b) Each employer shall, on or before the last day of the month, make a return and remit to the Administrator the City income tax withheld from employee compensation in the previous month. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefore 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 have in fact been withheld. However, if the amount of City income tax so deducted by an employer in any one calendar quarter is less than one thousand dollars ($1,000), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of such calendar quarter.
(c) For taxable years beginning on or after January 1, 2007, any employer subject to this Section 181.06 may use the Ohio business gateway both to report the amount of City income tax withheld from compensation and to remit such amounts.
(d) An employer is not required to make any withholding with respect to an individual’s disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of the corporation with respect to whose stock the option has been issued.
(e) An employee is not relieved from liability for City income tax by the failure of the employer to withhold the tax as required by this Section 181.06 or by the employer’s exemption from the requirement to withhold City income tax.
(f) The failure of an employer to remit the City income tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer in connection with the failure to remit the City income tax withheld.
(g) On or before each January 31, each employer subject to the provisions of this Section181.06 shall file with the Administrator an information return for each employee from whom city 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 to such employee and the amount of City income tax withheld from such employee and shall provide a copy of such information return to the employee.
(h) The employer, in collecting City income tax, shall be deemed to hold the same as a trustee for the benefit of the City until payment is made by such employer to the City, and such tax collected by such employer from its employees shall be deemed a trust fund in the hands of such employer until the same is paid to the City.
(i) On or before each January 31, any person, business or other entity who contracts or otherwise engages another person, business or other entity to perform services or conduct business activities for remuneration in any form, including, but not limited to, the sale of real estate, the sale of insurance, construction, transportation or other contract or subcontract services, shall file with the Administrator an information return, which shall include the proper name, address, federal identification number and the amount of such remuneration paid during the prior calendar year to such person, business or other entity.
(j) On or before each January 31 and each July31, any person engaged in the rental of real estate and that receives rental income shall file with the Administrator a list of tenants as of December31 and June30, respectively, including the name and address of each tenant.
(k) Any return or form required to be filed under this Section 181.06 is considered filed on the date postmarked by the United States Post Office or on the date delivered other than by the United States Postal Service during normal business hours to the Administrator.
(Ord. 147(04-05). Passed 2-17-05.)