(a) Each employer within or doing business within the City 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 salary, wage, commission or other compensation, the tax of two percent (2%) of the gross salaries, income, wages, commissions or other compensation due by the employer to such employee and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Commissioner of Taxation the amount of taxes so deducted, subject to the provisions of subsections (c), (d) and (e) hereof. Such return shall be on a form or forms prescribed by or acceptable to the Commissioner of Taxation and shall be subject to the rules and regulations prescribed therefor by the Commissioner of Taxation.
(b) Every employer required to deduct and withhold the tax at the source is liable directly to the City for the payment of such tax, whether actually collected by such employer or not. Such employer in collecting the tax shall be deemed to hold the same until payment is made by such employer to the City, as a trustee for the benefit of the City and any such tax collected by such employer from his/her employees shall until the same is paid to the City be deemed a trust fund in the hands of such employer.
(c) Such employer who deducts the tax in the amount of one hundred dollars ($100.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Commissioner of Taxation the amount of taxes so deducted. Such employer who deducts the tax in the amount of one hundred dollars ($100.00) or more in the third month of a calendar quarter may, at his/her option, on or before the twentieth day of the following month, pay to the Commissioner of Taxation the amount of taxes so deducted.
(d) Such employer who makes such payments on a monthly basis only for the first two months of a calendar quarter shall pay such tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld. Such employer who, at his/her option, makes such payment for the third month of a calendar quarter on or before the twentieth day of the following month, shall have until the twentieth day of the second month following the close of each such calendar quarter to file such employer's quarterly return of income tax withheld.
(e) Such payments shall be on the form or forms furnished by or obtainable upon request from the Commissioner of Taxation, setting forth the amount of tax deducted for the month. A receipted copy of such form shall be returned to the employer to be attached to and filed with the employer's quarterly return of income tax withheld.
(f) Provided, however, that no person shall be required to withhold the tax on wages or other compensation paid domestic servants employed exclusively in or about such person's residence.
(Ord. 16-93. Passed 7-6-93.)