(a) Each employer within, or doing business within the City who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax imposed under this chapter of the gross salaries, wages, commissions or other compensation due by such employer to each such employee and shall, on or before the fifteenth (15th) day of each month, make a return and pay to the Director the amount of taxes so deducted during the preceding month. Such return shall be on a form or forms prescribed by or acceptable to the Director and shall be subject to the rules and regulations prescribed therefor by the Director. Provided, however, that the Director shall have the authority to approve the filing of returns and payments of tax, on other than a monthly basis as follows:
(Ord. 778-86. Passed 1-8-87; Ord. 1553-04. Passed 10-14-04.)
(1) The Director may authorize any employer to file returns and remit taxes withheld on a quarterly basis provided the Director determines that such authorization shall not jeopardize the best financial interests of the City.
(2) Any employer desiring to file returns and remit taxes on a quarterly basis shall submit a written request to the Director. Such request shall be in writing and shall contain the name and address of the employer; the estimated amount of tax to be withheld each quarter and the name and title of the person responsible for complying with the withholding requirements of this chapter.
(3) In determining whether to grant such a request, the Director shall base his decision solely upon whether the best financial interests of the City shall be served. The Director shall notify the employer, in writing, of his decision.
(4) The Director may withdraw any authorization for quarterly filing and payments at any time when, in his sole judgment, he determines it to be in the best financial interest of the City to do so.
(b) Each employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City and any such tax collected by such employer from his employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer. Each employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax, in fact, has been withheld.
(c) It shall be the responsibility, jointly and severally, of the president and treasurer of each corporation, required to withhold the tax from wages of its employees, under this section, to see that all such taxes so withheld are paid to the City in accordance with the provisions of this section. If taxes withheld by a corporation from the salaries of its employees are not paid to the City in accordance with the provisions of this section, the president and treasurer of such corporation shall each be criminally liable under the provisions of Section 181.12.
(Ord. 778-86. Passed 1-8-87.)
(d) Every person who owns any interest in one or more rental units shall furnish to the Director a list of the names of all the persons leasing, renting, or otherwise occupying such rental unit or units. Such list shall be filed semi-annually on or before the last day of January and on or before the last day of July of each year on a form provided by the Director, unless the Director grants an extension. If such persons fail to provide the above information to the Director, they shall be liable under the provisions of Section 181.12.
(e) Every business that hires a leasing company to obtain temporary employees shall furnish to the Director a list of the names of all the persons being leased or hired temporarily, as well as the Leasing company’s name, contact person, address and phone number. The above information shall be filed semi-annually on or before the last day of January and on or before the last day of July of each year on a form provided by the Director, unless the Director grants an extension. If such persons fail to provide the above information to the Director, they shall be liable under the provisions of Section 181.12.
(f) On or before January 30 of each year, each employer shall file a withholding return, on a form or forms prescribed by and obtainable from the Director, setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year, and the amount of tax withheld from the listed employees and such other information as may be required by the rules and regulations adopted by the Director.
(g) Any business that will be filing withholding annual reconciliations with 250 or more W-2’s shall file such information with the Director via email, diskette, or CD. The Director will provide in writing format requirements for all such electronic filings. Any business that will be filing annual reconciliations with less than 250 W-2’s may file in the above electronic means.
(h) However, no person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about such person's residence. (Ord. 778-86. Passed 1-8-87; Ord. 1553-04. Passed 10-14-04.)