(a) Each employer within or doing business within the Village limits of the Village of Mount Gilead, shall deduct, at the time of payment of such salaries, wages, commissions or other compensation, from all employees the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Village Treasurer the amount of taxes so deducted. 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.
(b) Each employer who maintains a place of business in the Village and another branch within the metropolitan area of the Village must also withhold the tax from 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. The employer shall make and file a return on a form furnished by the Village Treasurer, showing the amount of tax deducted by the employer from the salaries, wages, lottery winnings, prize moneys, commissions or other compensation of any employee and paid by the employer to the Village Treasurer.
(c) The employer, on or before January 31, unless written request for a thirty day extension is made to and granted by the Village Treasurer, following any calendar year in which such deductions have been made, or should have been made by an employer, shall file with the Village Treasurer an information return entitled "Withholding Tax Reconciliation" (using Internal Revenue Form W-3), and including Internal Revenue Form W-2 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, lottery winnings, commissions and other compensation paid such employee during the year, and the amount of Village income tax withheld from each employee.
(d) 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.
(e) The officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation’s fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy or a corporation does not discharge a responsible officer’s or employee’s liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(Ord. 1430. Passed 9-5-00; Ord. 1513. Passed 3-15-04.)