(a) Each employer within the City of Oberlin who employs within the City one or more persons on an income, salary, wage, commission or other compensation basis, excluding exempted income set forth in Section 181.16, shall deduct at the time of the payment of such income, salary, wage, commission or other compensation, the amount of tax levied under this chapter of income, salaries, wages, commissions or other compensations due by the said employer to the said employee and shall make a return and pay to the City Treasurer the amount of taxes so deducted as follows:
(1) Said returns shall be on a form or forms prescribed by the Finance Director, or on any acceptable generic form acceptable to the Finance Director.
(2) If the taxes withheld by an employer for the City during the previous tax year averaged three hundred dollars ($300) per month or more, the employer shall remit payment of the withheld taxes to Oberlin on or before the last day of the month following the month for which the taxes were withheld.
(3) If the taxes withheld by an employer for Oberlin during the previous tax year averaged less than three hundred dollars ($300) per month, payments may be remitted quarterly on or before the last day of the month following the end of the quarter for which the taxes were withheld. Authorization for any employer to remit taxes quarterly under this subsection may be withdrawn by the Finance Director, should the Finance Director determine that the employer is not in compliance with the withholding requirements and/or other requirements of this chapter.
(b) Such employer, in collecting said tax, shall be deemed to hold the same as trustee for the benefit of the City of Oberlin until payment is made by such employer to the City, and any such tax collected by an employer from the employer's employees, shall, until same is paid to the City of Oberlin, be deemed a trust fund in the hands of such employer. The Responsibility and liability of officers and employees herein shall be the same as the provisions of subsection 181.04(d).
(c) All employers that provide any contractual service within the City of Oberlin, and who employ subcontractors in conjunction with that service, shall provide the City of Oberlin the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax employer requirements under this chapter.
(d) On or before February 28th of each year, each employer shall file a withholding return setting forth the name, address, and social security number of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld fromhis/heremployees and such other information as may be required by the Finance Director. All payments not subject to withholding shall be reported on a form required by the Finance Director.
(e) On or before February 28 of each year all individuals, businesses, employers, brokers or other who engage persons, either on a fee or commission basis or as independent contractors and not employees (those who are not subject to withholding) must provide the City of Oberlin Income Tax Department with copies of all 1099 Miscellaneous Income Forms and/or a list of names, addresses, Social Security numbers and a total amount of earnings, payments, bonuses, commissions and/or fees paid to each person.
(f) No person shall be required to withhold the tax on the wages or other compensation paid domestic employees that are employed exclusively in or about such person's residence. However, such domestic employees shall be responsible for filing returns and paying taxes (including estimated payments) in accordance with the provisions of this chapter.
(Ord. 06-49AC. Passed 6-19-06.)
(Ord. 06-49AC. Passed 6-19-06.)