§ 75.06  EMPLOYERS TO WITHHOLD.
   (A)   Every employer making payment of compensation to an employee shall deduct and withhold from the compensation, an occupational license tax calculated herein under §§ 75.03 and 75.05, whichever is applicable. Amounts withheld shall be paid to the city in accordance with this section.
   (B)   Each employer shall deduct from the pay due any employee the amount of the license fee measured by the compensation due each employee. The amounts so deducted shall be paid by the employer to the department of finance of the city as follows:
      (1)   Every employer, whose total occupational license fee withholding is less than five hundred dollars ($500) per quarter, shall remit such fees to the department of finance of the city (on a quarterly basis) for the periods ending March 31, June 30, September 30, and December 31, on or before the last day of the month next following said period.
      (2)   Every employer, whose total occupational license fee withholding is greater than five hundred dollars ($500) per quarter, shall remit such fees to the department of finance of the city (on a monthly basis) for the month ending January 31 and for each month thereafter, on or before the fifteenth day of the month following the close of the prior month.
   (C)   Every employer who falls to withhold or pay to the city any sums required to be withheld by this chapter 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 falls 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 these sums, the lien shall commence at the time the liability of the employer is assessed by the city.
   (E)   Every employer required to deduct and withhold tax under this section shall annually, on or before February 28 of each year, complete and file on a form furnished or approved by the city 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 professional employer organization (‘PEO’) and every employer with an employee leasing arrangement shall include a separate annual report of earnings for each client or co-employer listing the client's or co-employer's name, address, and telephone number.
   (G)   Every employer shall furnish each employee a statement, on or before January 31 of each year showing the amount of compensation and occupational license tax deducted by the employer from the compensation paid to the employee for payment to the city during the preceding calendar year.
   (H)   An employer shall be liable for the payment of the tax required to be deducted and withheld under this section.
   (I)   The president, vice president, secretary, treasurer, or 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 (1) 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 subsection unless such person had authority to collect, truthfully account for, or pay over the tax imposed by this chapter at the time that the taxes imposed by this chapter become or became due.
   (J)   Notwithstanding anything to the contrary herein, every employee receiving compensation in the city subject to the tax imposed herein under §§ 75.03 and 75.05, whichever is applicable, 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 shall be responsible for filing with the city each quarter in the same manner as if they were the employer.
(Ord. 2017-1743, passed 8-24-17)