(a) Each employer within or doing business within the Village who employs one or more persons on an income, qualifying wage, commission or other compensation basis shall deduct at the time of the payment of such income, qualifying wage, commission or other compensation, the tax provided for in Section 191.03 and shall make a return and pay to the Village Income Tax Office, the amount of taxes so deducted, on a form or forms prescribed by or acceptable to the Tax Commissioner as follows:
(1) If the total amount of tax withheld by an employer in the prior calendar year averaged less than one hundred dollars ($100.00) per month the employer shall, on or before the last day of the month following each calendar quarter, make the return required by this section and pay the amount of taxes so deducted during the preceding calendar quarter. However, the Tax Commissioner shall have the authority to require a taxpayer that is remitting quarterly payments to begin remitting monthly payments if the conditions for remitting quarterly payments were judged incorrectly, the conditions have substantially changed so that it is in the best interest of the Village to require monthly payments, and/or the taxpayer is delinquent in remitting quarterly payments.
(2) An employer who deducts taxes amounting to one hundred dollars ($100.00) or more per month, based on the previous tax year's monthly average, shall, on or before the last day of each month following that for which the taxes were withheld, make the return required by this section and pay the amount of taxes so deducted during the preceding calendar month.
(b) The failure of an employer to withhold taxes required by this section as required by law does not relieve an employee from the liability for the tax.
(c) Each employer required to deduct and withhold taxes is liable for the payment of that amount required to be deducted and withheld, whether or not such taxes have in fact been withheld and such amount shall be deemed to be a special fund in trust for the Village until such time as same is paid to the Village.
(d) On or before February 28 of each year, each employer shall file a withholding return setting forth the names, addresses, and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year, the amount of tax withheld from his or her employees and such other information as may be required by the Tax Commissioner.
(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 Municipality with copies of all 1099 Miscellaneous Income Forms and/or a list of names, addresses, Social Security numbers or federal identification numbers and a total amount of earnings, payments, bonuses, commissions and/or fees paid to each person.
(f) The officer or the employee having control or supervision of or charged with the responsibility for withholding the tax, and/or of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation or limited partnership does not discharge an officer's or employee's liability for a prior failure of the corporation or limited partnership to file returns or pay the tax due.
(g) All employers that provide any contractual service within the Village, and who employ subcontractors in conjunction with that service shall, prior to commencement of the service, provide the Village the names and addresses of the subcontractors, and the individual who serves as the contact person. The subcontractors shall be responsible for complying with all applicable requirements under this chapter.
(Ord. 11-30. Passed 12-19-11.)