(a) Each employer within, or doing business within the City of Norwood 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 salaries, wages, commissions or other compensation, the tax of two percent (2%) per annum for the period beginning January 1, 1985 and thereafter of the gross salaries, wages, commissions or other compensation due by said employer to each said employee, except as provided for herein, together with the tax of two percent (2%) per annum for the period beginning January 1, 1985 and thereafter of the tips or gratuities reported to said employer by each such employee for Social Security or Federal Income Tax purposes, except as provided for herein, and shall make a return and pay to the Tax Commissioner the amount of taxes so deducted according to the following payment schedule:
(1) Monthly payments of taxes withheld shall be made by an employer if the taxes deducted in the prior calendar year were more than three thousand six hundred dollars ($3,600) or if such deductions otherwise normally exceed three hundred dollars ($300.00) per month. Such payments shall be made to the City within fifteen (15) days after the close of each calendar month.
(2) All employers not required to make monthly payments of taxes withheld shall make quarterly payments no later than the last day of the month following the close of the calendar quarter.
(3) Such return shall be on a form or forms prescribed by or acceptable to the Tax Commissioner or on a generic form provided for in Section 181.05(c), and shall be subject to the Rules and Regulations prescribed therefor by the Tax Commissioner.
(b) Each employer in collecting said tax shall be deemed to hold same, until payment is made by such employer to the City of Norwood, as a trustee for the benefit of the City of Norwood and any such tax is paid to the City of Norwood, be deemed a trust fund in the hands of the employer. Each employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax, in fact, has been withheld.
(c) It shall be the responsibility, jointly and severally, of the president and treasurer of each corporation, required to withhold the tax from wages of its employees, under this Section, to see that all such taxes so withheld are paid to the City of Norwood in accordance with the provisions of this Section. In the event taxes withheld by a corporation from the salaries of its employees are not paid to the City of Norwood in accordance with the provisions of this Section, the president and treasurer of said corporation shall each be criminally liable under the provisions of Section 181.13 hereof.
(d) On or before February 15 of each year, each employer shall file a withholding return, on a form or forms prescribed by and obtainable from the Tax Commissioner, setting forth the names, addresses and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year, together with the amount of all tax withheld and such other information as may be required by the Rules and Regulations adopted by the Tax Commissioner.
(e) No person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about the person's residence.
(f) (1) A nonresident employer, agent of such an employer, or other payer that is not situated in the City of Norwood shall not be required to deduct and withhold taxes from the taxable income of an individual unless the total amount of tax required to be deducted and withheld for the City of Norwood on account of all of the employer's employees or all of the other payer's payees exceeds one hundred fifty dollars ($150.00) for a calendar year.
(2) 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 one hundred fifty dollars ($150.00) for a calendar year, the employer, agent of such an employer or other payer must deduct and withhold taxes in each ensuing year even if the amount required to be deducted and withheld in each of those ensuing years is one hundred fifty dollars ($150.00) or less, until such time that the tax so deducted and withheld is one hundred fifty dollars ($150.00) or less for three (3) consecutive years.
(Ord. 93-2000. Passed 12-12-00.)
(Ord. 93-2000. Passed 12-12-00.)