(A) (1) Each employer within or doing business with the village who employs one or more persons on a salary, wage, commission, or other compensation basis shall deduct at the time of the payment of such salary, wage, commission, or other compensation the tax of 1.5% of the gross salaries, wages, commissions,or other compensation due by said employer to said employee and shall, on or before the last day of April, July, October, and January of each year, make a return and pay to the village income tax department the amount of taxes so deducted during the preceding calendar quarter. Said return shall be on a form or forms prescribed by or acceptable to the income tax department and shall be subject to the rules and regulations prescribed therefor by the village. (See appendix to this chapter.)
(2) The tax Commissioner is authorized to enter into agreements with employers outside the village, provided that they have the written consent of the employees, affected, to collect such taxes at the source in the same manner as provided in division (A)(1) of this section.
(B) Such employer in collecting said tax shall be deemed to hold the same, until payment is made by such employer to the village, as a trustee for the benefit of the village, and any such tax collected by such employers shall, until the same is paid to the village, be deemed a trust fund in the hands of such employer.
(C) Divisions (A) and (B) of this section apply, provided, however, that 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.
(D) (1) A nonresident employer, agent of such an employer, or other payer that is not situated in the municipal corporation is not required to deduct and withhold taxes from the income of an individual unless the total amount of tax required to be deducted and withheld for the village on account of all of the employer's employees or all of the other payer's payees exceeds $150 for a calendar year. If the total amount of tax required to be deducted and withheld on account of all of the nonresident employer's employees or all of the other payer's payees exceeds $150 for a calendar year, the village may require the employer, agent, or other payer to deduct and withhold taxes in each ensuing year event if the amount required to be deducted and withheld in each of the ensuing years is $150 or less, except as otherwise provided in R.C. § 718.03(B).
(2) If a nonresident employer, agent of such an employer, or other payer that is not situated in the village is required to deduct and withhold taxes for an ensuing year under R.C. § 718.03(A), and the total amount of tax required to be deducted and withheld under that division in each of three consecutive years is $150 or less, the village shall not require the employer, agent, or other payer to deduct and withhold taxes in any year following the last of those consecutive years unless the amount required to be deducted and withheld in any such following year exceeds $150.
(Ord. 1973-7-14, passed 9-11-73; Am. Ord. 1994-6-15, passed - - ; Am. Ord. 2000-11-28, passed 12-12-00)