(A) Every employer (even if that employer may or may not be exempt) making payment of compensation to an employee shall deduct and withhold from the compensation an occupational license tax calculated under § 116.03. Amounts withheld shall be paid to the city in accordance with this section.
(B) Every employer required to deduct and withhold tax under this section shall, for the quarter ending January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter, make a return and report to the city, and pay to the city, the tax required to be withheld under this section, unless the employer is permitted or required to report within a reasonable time after some other period as determined by the city.
(C) Every employer who fails to withhold or pay to the city any sums required by this chapter to be withheld and paid shall be personally and individually liable to the city for any sum or sums withheld or required to be withheld in accordance with the provisions of this section.
(D) The city shall have a lien upon all the property of any employer who fails to withhold or pay over to the city sums required to be withheld under this section. If the employer withholds, but fails to pay the amounts withheld to the city, the lien shall commence as of the date the amounts withheld were required to be paid to the city. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed the city.
(E) Every employer required to deduct and withhold tax under this section shall annually on or before February 28 or each year complete and file on a form furnished or approved by the city of a reconciliation of the occupational license tax withheld where compensation is paid or payable to employees. Either copies of federal forms W-2 and W-3 transmittal of wage and tax statements, or a detailed employee listing with the required equivalent information, as determined by the city shall be submitted.
(F) Every employer shall furnish each employee a statement on or before January 31 of each year showing the amount of compensation and occupational tax deducted by the employee from the compensation paid to the employee for payment to the city during the preceding calendar year.
(G) An employer shall be liable for the payment of the tax required to be deducted and withheld under this section.
(H) The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business entity subject to this section shall be personally and individually liable, both jointly and severally, for any tax required to be withheld from compensation paid or payable to one or more employees of the business entity, and neither the corporate dissolution or withdrawal of the business entity from the city, nor the cessation of holding any corporate office, shall discharge that liability; provided that the personal and individual liability shall apply to each and every person holding the corporate office at the time the tax becomes or became obligated. No person shall be personally and individually liable under this division unless such person had authority to collect, truthfully account for, or pay over the tax imposed by this chapter at the time the taxes imposed by this chapter become or became due.
(I) Notwithstanding divisions (G) and (H) of this section, every employee receiving compensation in the city subject to the tax imposed under § 116.03 shall be personally liable for any amount due. In all cases where the employer does not withhold the tax levied under this chapter from the employee, such employee or employees shall be responsible for filing with the city each quarter in the same manner as if they were the employer. If an employer fails to or is not required to withhold, report, and pay the occupational license fee it shall become the duty of the employee to file with the city. The only employer that is not required to withhold, report and pay the occupational license tax is the federal government, including the United States Postal Service. The payment required to be made by an employee can be made quarterly, for the periods ending March 31, June 30, September 30 and December 31 each year, or at any time the employee wishes to make an estimated payment for the year in which wages are earned. All license fees must be received by February 28 for the preceding calendar year, together with a copy of the employee's W-2 form. Employers not required to withhold, report, or pay the license fee must annually, during the month of January, make a return to the Occupational Tax Administrator, in which is set forth the name and Social Security number of each employee of the employer during the preceding calendar year, giving the amount of salaries, wages, commissions or other compensation earned during such preceding year by each such employee. This list shall include all current full-time employees, part-time employees, temporary employees, and terminated employees whether it be voluntary or involuntary.
(Ord. 002-08, passed 3-3-08; Am. Ord. 006-10, passed 9-13-10) Penalty, see § 116.99