(a) Each employer within or doing business within the City of Perrysburg who employs one or more persons on an income, qualifying wage, commission or other compensation basis shall, at the time of payment thereof, deduct the tax of one and one-half percent (1½%) from the income, qualifying wages, commission or other compensation basis earned and/or received by residents of the City regardless of where compensation is earned and/or received and qualifying wages, commissions or other compensation earned and/or received within this City by non-residents.
(b) For those employers with the tax due of less than five hundred dollars ($500.00) per month, based on the previous tax year's monthly average, such employer shall, on quarterly basis, make a return and remit to the City the tax hereby required to be withheld. The return shall be on a form or forms prescribed by or acceptable to the Commissioner. The 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 as follows:
(1) For the 3 months ending March 31, on or before April 25;
(2) For the 3 months ending June 30, on or before July 25;
(3) For the 3 months ending September 30, on or before October 25;
(4) For the 3 months ending December 31, on or before January 25.
(c) For those employers with the tax due of five hundred dollars ($500.00) per month or more, based on the previous tax year's monthly average, or withholding in the prior calendar year of six thousand dollars ($6,000) or more, all taxes due shall be paid to the City within twenty days following the reporting period. The reporting period for purposes of this paragraph shall be one calendar month. Effective January 1, 2007 payments of withheld tax shall be deposited electronically, unless exemption from this requirement is given by the Commissioner.
(d) Every employer required to deduct and withhold tax from the compensation of an employee under this chapter in collecting the tax shall be deemed to hold the same, until payment is made by such employer to this City, as a trustee for the benefit of this City. Any such tax collected by such employer from its employees shall, until the same is paid to this City, be deemed a trust fund in the hand of such employer.
(1) Every such employer required to deduct and withhold the tax at the source is primarily liable directly to this City for the payment of the tax, whether actually collected by the employer or not.
(2) The failure of any employer residing either within or outside this City, to collect the amounts prescribed herein, shall not relieve the employee from the payment of the tax in compliance with this chapter respecting the making of returns and the payment of taxes.
(e) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about the person's residence, even though the residence is in this City, but the employee shall be subject to all of the requirements of this chapter.
(f) The officer or the employee having control or supervision of or charged with the responsibility of 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) On the last day of February, each employer shall file a withholding reconciliation setting forth the names, addresses and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his/her employees and other information as may be required by the Commissioner. All payments not subject to withholding shall be reported on a form required by the Commissioner. Beginning with tax year 2007, employers with more than 25 employees are required to submit W-2's electronically to the Commissioner in the same format thereon as provided to the Social Security Administration.
(h) The Commissioner for good cause may require immediate returns and payments to be submitted to his office.
(i) All individuals, businesses, employers, brokers or others who are required under the Internal Revenue Code to furnish forms 1099 to the IRS for resident individuals or businesses and non-resident individuals or businesses to whom or which they have non-employee compensation, shall furnish on or before the last day of February copies of said form 1099's to the Commissioner or in lieu thereof, a list containing the same information as required by the Internal Revenue Service on the 1099's. Failure to provide the foregoing information may result in any deduction for payment by the taxpayer taken on the taxpayer's return to be disallowed.
(j) Every employer shall retain all records necessary to compute withholding taxes due Perrysburg for a period of six (6) years from the date the Reconciliation Form, W-2 forms, and 1099 forms are filed.
(k) All returns and forms required to be filed by an employer are considered received on the date postmarked by the United States Postal Service or on the date delivered without mailing by the taxpayer in the Perrysburg Tax Office.
(l) The failure of any employer to receive or procure a return, or other required form shall not excuse the employer from preparing any information return, withholding tax reconciliation or from filing such forms or from paying the tax due.
(m) Each person who applies for a zoning permit pursuant to Chapter 1280 shall provide to the Commissioner, within thirty (30) days thereafter, a complete list of names, addresses and federal identification number or social security number (if used in lieu of a federal identification number) of all contractors and sub-contractors who will be performing or are expected to perform work within the City of Perrysburg pursuant to a proposed building, building addition, structural modification or new use of vacant land. This obligation to report such names and addresses is a continuing obligation on the part of the person applying for a zoning permit and shall require such applicant to provide the names and addresses of all contractors and sub-contractors subsequently hired within thirty (30) days of their hiring. Whoever violates or fails to comply with the provision of this section is guilty of a minor misdemeanor and shall be fined not more than one hundred dollars ($100.00). A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(Ord. 104-2015. Passed 11-17-15.)