(a) Each employer within the Village of North Baltimore who employs one or more persons on a salary, wage, commission or other compensation basis, excluding exempted incomes set forth in Section 181.16, shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax of one percent (1%) of:
(1) All salaries, wages, commissions or other compensation of employees who are residents of the Village of North Baltimore; and
(2) That part of salaries, wages, commissions or other compensation paid for services rendered within the Village of North Baltimore by employees who are not residents of the Village of North Baltimore.
(Ord. 10-95. Passed 6-6-95.)
(b) Subject to paragraph (b)(5) below, the employer shall make a return and pay to the Designated Collecting Agent the amount of tax so deducted as follows:
(1) For the three months ending March 31st, on or before April 20th;
(2) For the three months ending on June 30th, on or before July 20th;
(3) For the three months ending September 30th, on or before October 20th;
(4) For the three months ending December 31st, on or before January 20th.
(5) An employer who deducts tax of one hundred dollars ($100.00) or more per months shall pay to the designated collecting agent before the 20th of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld.
(c) Said return will be on a form prescribed by the Village Tax Coordinator. Such employer, in collecting said tax, shall be deemed to hold the same as trustee for the benefit of the Village of North Baltimore and any such tax collected by such employer from his employees shall, until same is paid to the Village of North Baltimore, be deemed a trust fund in the hands of such employer. Provided, however, that no person shall be required to withhold the tax on wages or other compensation paid to domestic servants employed exclusively in or about such person’s residence; and provided also if a resident of the Village of North Baltimore receives salaries, wages, commissions or other compensation which are subject to withholding of tax imposed by a municipality other than North Baltimore, the employer may reduce the tax to be withheld and paid to the Village of North Baltimore by the amount of tax withheld and paid to the other municipality. (Ord. 45-95. Passed 12-19-95.)