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   175.1302 COLLECTION AT SOURCE .
   (a)    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, wages, commission or other compensation, the amount of tax levied by Section on the gross salaries, wages, commissions or other compensation due by the employer to the employee, and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of taxes so deducted during the previous month. However, if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), 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 the calendar quarter in which such month occurred. (Ord. 2010-02. Passed 3-15-10.)
   (b)    The returns shall be on a form or forms prescribed 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 have, in fact, been withheld.
   (c)    Such employer in collecting the tax shall be deemed to hold the same until payment is made by such employer to the Municipality as a 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.
   (d)    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.
(Ord. 71-50. Passed 12-20-71.)
   (e)    Manager's Obligation.
      (1)    Every manager is deemed to be a trustee of this Municipality in collecting and holding the tax required under this chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds. Every manager is liable directly to this Municipality for payment of such trust, whether actually collected by such employer or not. Any tax deducted and withheld is to be considered paid to this Municipality, whether or not the employer actually remits the tax to this Municipality, for purposes of determining employee payments or credits.
      (2)    All managers shall be personally liable to the extent of the tax, interest and penalty, jointly and severally, for failure to file the employer's return or to pay the employer's tax interest and penalty as required under this chapter.
      (3)    No change in structure by an employer, including a fundamental change, discharges its managers from liability for the employees' or manager's failure to remit funds held in trust, to file a tax return or to pay taxes.
          (Ord. 84-41. Passed 12-17-84.)
   175.1303 DECLARATION OF INCOME NOT COLLECTED AT SOURCE.
   Every person shall file a declaration setting forth estimated taxable income, including distributive shares of net profits of unincorporated business entities, estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less the tax withheld within the Municipality and less the tax credit allowed in Section 175.1901 hereof.
(Ord. 71-50. Passed 12-20-71.)
   175.1304 TIME OF FILING.
   (a)    The declaration required by Section 175.1303 shall be filed on or before April 15th of each year during the effective period set forth in Section 175.0502 or within four months of the date the taxpayer becomes subject to tax for the first time.
(Ord. 2005-05. Passed 1-24-05.)
   (b)    Except as provided in this section, every person shall file a declaration setting forth taxable income, including distributive shares of net profits of unincorporated business entities, estimated to be earned during the current tax year, together with the estimated tax due thereon, less the amount withheld within the Municipality and less the tax credit allowed in Section 175.1901, unless the entire taxable income is subject to withholding within the Municipality as provided in this chapter. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than ten dollars ($10.00), no declaration of payment of estimated tax is required.
(Ord. 73-41. Passed 11-19-73.)
   175.1305 FORM OF DECLARATION.
   (a)    The declaration required by Section 175.1303 shall be filed upon a form furnished by or obtainable from the Administrator. As provided in Section 175.1303 hereof, credit shall be taken for Municipal tax to be withheld from any portion of such income and credit shall be taken for tax to be paid or withheld and remitted to another taxing municipality, in accordance with the provision of Section 175.1901.
   (b)    The original declaration or any subsequent amendment thereof may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
   Effective January 1, 2005, the declaration of estimated tax to be paid the Municipality by taxpayers who are individuals shall be accompanied by a payment of at least one-fourth (1/4) of the declaration amount and at least a similar amount shall be paid on or before July 31st and October 31st of the taxable year, and January 31st of the following year.
   Effective January 1, 2005, such declaration of estimated tax to be paid to the Municipality by corporations and associations shall be accompanied by a payment of at least one-fourth (1/4) of the declaration amount and at least a similar amount shall be paid on or before June 15th, September 15th and December 15th. In the case of a fiscal year taxpayer the second, third and fourth quarterly estimated payments shall be due on the fifteenth day of the sixth, ninth, and twelfth months of the taxable year, respectively.
   However, in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment date or dates.
(Ord. 2005-20. Passed 7-18-05.)
   175.1306 PAYMENT TO ACCOMPANY DECLARATION.
   Effective January 1, 2003, the declaration of estimated tax to be paid the Municipality by taxpayers who are individuals shall be accompanied by a payment of at least one-fourth (1/4) of the declaration amount and at least a similar amount shall be paid on or before July 31st and October 31st of the taxable year, and January 31st of the following year.
   Effective January 1, 2003, such declaration of estimated tax to be paid to the Municipality by corporations and associations shall be accompanied by a payment of at least one-fourth (1/4) of the declaration amount and at least a similar amount shall be paid on or before June 15th, September 15th and December 15th. In the case of a fiscal year taxpayer the second, third, and fourth quarterly estimated payments shall be due on the fifteenth day of the sixth, ninth, and twelfth months of the taxable year, respectively.
   However, in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment date or dates.
(Ord. 2005-05. Passed 1-24-05.)
   175.1307 ANNUAL RETURN.
   On or before the last 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 175.1301. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time in lieu of filing such declaration or an amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 71-50. Passed 12-20-71.)
   175.1308 EXTENSION OF FILING TIME.
   The Administrator may extend the time of filing any return required, of making any payment or performing any other act required by this chapter for a period not to exceed six months beyond the original required date.
(Ord. 1021. Passed 8-21-67.)
INTEREST AND PENALTIES
   175.1501 INTEREST ON UNPAID TAX.
   All taxes imposed and all moneys withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provisions of this chapter and remaining unpaid after they become due, shall bear interest at the rate of fourteen percent (14%) per annum.
(Ord. 87-27. Passed 9-21-87.)
   175.1502 PENALTIES ON UNPAID TAX.
   In addition to interest as provided in Section 175.1501, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:
   (a)    For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent (10%) per annum, or fraction thereof, with a minimum penalty as provided in subsection (c) hereof.
   (b)    For failure to remit taxes withheld from employees: ten percent (10%) per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent (50%) upon any unpaid amount with a minimum penalty as provided in subsection (c) hereof.
   (c)    For failure of any person, corporation, employer, or employee who was delinquent in the payment of taxes or taxes withheld from employees the following minimum penalty shall be assessed when assessing penalties pursuant to subsections (a) and (b) hereof:
      (1)    For taxes other than estimated taxes:
         A.    Delinquent - first offense - twenty-five dollars ($25.00);
         B.    Delinquent - second offense - fifty dollars ($50.00);
         C.    Delinquent - third offense - one hundred dollars ($100.00).
      (2)    For purposes of this section, taxes are delinquent if they are not paid by the due dates established by the chapter. A tax payment that is delinquent is deemed to be a single offense for purposes of this section regardless of the number of years that the payment is delinquent. Each subsequent payment that is delinquent shall be a separate offense.
         (Ord. 87-27. Passed 9-21 -87.)
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