(A) Quarterly payment of license fee.
(1) Each employer who employs one or more persons, but less than 50 persons, within the city shall deduct at least monthly (or when the employee is paid, if more often than monthly), the license fee due from each employee measured by the amount of salaries, wages, commissions, or compensations due by the employer to the employee.
(2) The amount deducted shall be paid by the employer to the city on a quarterly basis the periods ending on the last day of March, June, September, and December of each year. Payment shall be due before the last day of the month next following the quarter of the deduction.
(B) Monthly payment of license fee. Each employer who employs 50 or more persons within the city shall deduct at least monthly (or when the employee is paid, if more often than monthly), the license fee due from each employee measured by the amount of salaries, wages, commission, or compensations due by the employer to the employee. The amount deducted shall be paid to the city by the employer on a monthly basis. Payment required shall be due on or before the fifteenth day of the month next succeeding the deduction.
(C) License record requirements.
(1) Employer record requirement. During the month of January of each year, the employer shall make a return to the Finance Officer which contains the name and Social Security number (or other federal identification number) of each employee of the employer during the preceding calendar year and sets forth the amount of salaries, wages, commissions, or other compensations earned during the preceding calendar year by each employee.
(2) Employee record requirement. Each employer who has deducted the license fee from the wages, salaries, commissions, or other compensation referred to above shall furnish to the employee a statement showing the amount of salary earned and license fee deducted and paid by the employer during the preceding calendar year on or before the last day of January of each year.
(3) Failure to withhold taxes. The failure or omission of any employer to deduct the license fee shall not relieve the employee from the payment of the license fee in compliance with this regulation. In which case, the filing of returns and payment thereof may be fixed in this chapter or established by the Finance Officer.
(4) Contract labor. Any employer who employs contract labor and does not withhold license fees must furnish a copy of Form Schedule 1099-Misc (miscellaneous income) to the Finance Officer by February 28 of each year.
(D) Withholding requirements of governmental employers.
(1) Fifty or more employees. Government agencies, postal service, and forest service are not required to withhold license fees unless 50 or more employees are employed.
(2) Payment required on quarterly basis. Employees of government agencies within the city must pay the license fee on a quarterly basis. Failure to receive a quarterly notice from the city does not relieve the employee from the payment of the license fee. The forms can be obtained from the Finance Officer.
(E) Contractors bond or deposit. Contractors not previously established with the city and who are not city residents must furnish a bond or cash deposit with the city of 1.5% of total expected payroll before any activity or the issuance of any building permit.
(F) Failure to file penalty. An employer who deducts and withholds the city occupational license fee from one or more persons under his or her employ and who fails to file a return and make payment therewith shall, upon conviction thereof, and in addition to the penalties prescribed herein, be guilty of a misdemeanor.
(G) Lien. Any amount owed under the provisions of this chapter shall constitute a lien against the property of the liable taxpayer.
(Ord. 01-07, passed 1-31-2007) Penalty, see § 110.99