Loading...
183.35   PAYMENT OF TAX ON FILING OF RETURN.
   (a)   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; provided that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 183.36, or where any portion of the tax shall have been paid by the taxpayer pursuant to the provisions of Section 183.37, or where an income tax has been paid to another municipality, credit for the amount so paid in accordance with Section 183.51 or 183.52 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 such return.
   (b)   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 one dollar ($1.00) shall be collected or refunded.
(Ord. 437-66. Passed 12-13-66.)
   (c)   Whenever a taxpayer pays any income tax due or a portion thereof by tendering a check therefor, where the check is subsequently dishonored for any reason, and such taxpayer either fails, upon notice from the Administrator, to discharge by payment or satisfaction within ten days after receipt of such notice, or has previously presented a check for payment of income tax owed which was subsequently dishonored, the Administrator shall charge such taxpayer a fee of twenty-five dollars ($25.00).
(Ord. 301-89. Passed 9-5-89.)
   (d)   Any cost attributed to the payment of income tax, such as, a convenience fee imposed for the use of the credit card in order to expedite the payment, shall be assessed as a cost to be paid by the taxpayer at the time of filing.
(Ord. 248-05. Passed 10-3-05.)
183.36   COLLECTION AT SOURCE.
   (a)   In accordance with the 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 tax established by Section 183.22 on the gross salaries, wages, commissions or other compensation due by the employer to the 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 Administrator the amount of taxes so deducted, subject to the provisions of subsections (c) through (e) hereof. Such returns shall be on a form or forms 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 have in fact been withheld. The officer or employee having control or supervision and/or who is charged with the responsibility of filing the return and making payment shall be personally liable for failure to file the return or pay the tax due as required by the City. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability for a prior failure of such business to file a return or pay taxes due.
(Ord. 328-89. Passed 9-19-89.)
   (b)   Such employer in collecting such 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 employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(Ord. 437-66. Passed 12-13-66; Ord. 221-68. Passed 6-17-68.)
   (c)   Such employer who deducts the tax in an 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 Administrator the amount of taxes so deducted.
(Ord. 376-70. Passed 1-18-71.)
   (d)   Such employer who makes such payments on a monthly basis 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.
   (e)   Such payments shall be on a form or forms furnished by or obtainable upon request from the Administrator, 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)   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 the requirements of this chapter.
(Ord. 437-66. Passed 12-13-66; Ord. 221-68. Passed 6-17-68.)
183.37   DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
   Every person who anticipates any taxable income which is not subject to Section 183.36 or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 183.22 shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any; provided, however, that if a person's income is wholly from wages from which the tax will be withheld and remitted to the City in accordance with Section 183.36, such person need not file a declaration.
(Ord. 437-66. Passed 12-13-66.)
183.38   FILING OF DECLARATION.
   (a)   The declaration required by Section 183.37 shall be filed on or before April 30 of each year during the effective period set forth in Section 183.23 or within four months of the date the taxpayer becomes subject to tax for the first time.
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 437-66. Passed 12-13-66.)
183.39   FORM OF DECLARATION.
   (a)   The declaration required by Section 183.37 shall be filed upon a form furnished by or obtainable from the Administrator, provided, however, that credit shall be taken for City tax to be withheld from any portion of such income. In accordance with the provisions of Section 183.51 or 183.52, credit may be taken for tax to be paid or to be withheld and remitted to another taxing municipality.
   (b)   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. 437-66. Passed 12-13-66.)
Loading...