191.08 PAYMENT OF TAX.

   (a)   Payment of Tax on Filing of Return.

      (1)   The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon. However, where any portion of the tax so due has been deducted at the source pursuant to the provisions of subsection (b) hereof, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of subsection (c) hereof, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 191.11(a), shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing the return.

      (2)   A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less than two dollars ($2.00) shall be collected or refunded.

   (b)   Collection at Source. 

      (1)   In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct at the time of the payment of such salary, wage, commission or other compensation, the amount of tax imposed by Section 191.03(a) on the gross salaries, wages, commissions, or other compensation due by the employer to the employee and except as otherwise provided in Section 191.06(a) and 191.10(c) shall, on or before the thirtieth day of the month following the close of each calendar quarter make a return and pay to the Administrator the amount of taxes so deducted hereof. Returns shall be on a form prescribed by or acceptable to the Administrator, and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes had in fact been withheld.

      (2)   Such employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the City as trustee for the benefit of the City and any such tax collected by such employer from his employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.

      (3)   Such employer who deducts the tax of one hundred dollars ($100.00) or more per month shall pay to the Administrator before the thirtieth 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.

      (4)   Payments shall be on a form furnished by or obtainable upon request from the Administrator.

      (5)   No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.

      (6)   A.   Any person who shall employ or contract for the services of any entertainer, entertainment act, sports event, promotional booth, special event, band, orchestra, rock group, theatrical performance, or

         B.   Any person who, acting as a promoter, booking agent or employer, engages the services of or arranges the appearance of any entertainer, entertainment act, sports event, band, orchestra, rock group, theatrical performance in the City of Ontario, and who makes any payment arising from said appearance shall be deemed to be an employer and shall, for purposes of the collection of the income tax, be required to withhold, report, and pay over to the Tax Administrator the tax at the rate provided in Section 191.03(a), on the gross amount so paid on completion of the engagement, said reports to be on forms provided by the Tax Administrator.

      (7)   Any person, as defined in Section 191.02(a)(13), who rents facilities to any entertainer, entertainment act, sports event, promotional booth, special event, band, orchestra, rock group, theatrical performance for use in performing services in the City of Ontario, and who makes any payment arising from said use of facilities shall be deemed to be an employer, and shall, for purposes of the collection of the income tax, be required to withhold, report, and pay over to the Tax Administrator the tax at the rate provided in Section 191.03(a), on the gross amount so paid on completion of the engagement, said reports to be on forms provided by the Tax Administrator.

(Ord. 97-60. Passed 11-20-97.)

   (c)   (1)   This chapter shall not require any nonresident employer, agent of such an employer, or other payer that is not situated in the municipal corporation 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 municipal corporation 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 beginning on or after that date.

      (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 beginning on or after January 1, 2001, the municipal corporation may require the employer, agent or other payer to 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, except as otherwise provided in subsection (b) hereof.

      (3)   If a nonresident employer, agent of such an employer, or other payer that is not situated in the municipal corporation is required to deduct and withhold taxes for an ensuing year under subsection (a) hereof, and the total amount of tax required to be deducted and withheld under that division in each of three consecutive ensuing years is one hundred fifty dollars ($150.00) or less, the municipal corporation 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 one hundred fifty dollars ($150.00).

         (Ord. 00-39. Passed 11-16-00.)

   (d)   Filing of Declaration.

      (1)   The declaration required by subsection (c) hereof shall be filed on or before April 30 of each year during the effective period of this tax or within six months of the date the taxpayer becomes subject to the tax for the first time.

         (Ord. 02-37. Passed 8-1-02.)

      (2)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.

      (3)   Every person engaged in any transient business, profession, enterprise, or activity subject to the tax imposed by Section 191.03(a) may be required to immediately file an estimate and pay the estimated tax due thereon prior to an issuance of any permits or licenses or the execution of any rental agreement of the use of municipally-owned property of the City of Ontario for the event giving rise to income tax liability.

   (e)   Form of Declaration.

      (1)   The declaration required by subsection (c) hereof shall be filed upon a form furnished by or obtainable from, the Administrator. However, credit shall be taken for City tax to be withheld from any portion of such income.

      (2)   The original declaration, or any subsequent amendment thereof, may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(Ord. 97-60. Passed 11-20-97.)

   (f)   Payment to Accompany Declaration. The initial declaration of estimated tax to be paid to the Municipality shall be accompanied by a payment of at least twenty-two and one half percent (22.5%) of the estimated annual tax. At least forty-five percent (45%) shall be paid on or before the last day of the seventh month after the beginning of the taxable year, at least sixty-seven and one-half (67.5%) shall be paid on or before the last day of the tenth month, and at least ninety percent (90%) shall be paid on or before the last day of the thirteenth month after the beginning of the taxable year.

   (g)   That notwithstanding subsection (f), no penalty shall be imposed for violation of this section upon any taxpayer:

      (1)   Who was a resident of the City on January first of the current tax year;

      (2)   Who has remitted with the declaration an amount equal to one hundred percent (100%) of the taxpayer’s liability for the preceding year, provided that the taxpayer filed a return for the preceding tax year and said return reflected a twelve-month period of time.

         (Ord. 02-37. Passed 8-1-02.)

   (h)   Annual Return. On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual retum shall be filed, and any balance which may be due the City shall be paid therewith in accordance with the provisions Section 191.07 (a).

(Ord. 97-60. Passed 11-20-97.)