§ 19-1504. Collection at Source. 310

   (1)   Each employer within the City who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct at the time of payment thereof, the tax imposed by this Chapter on the salaries, wages, commissions and other compensation due from the said employer to the said employee, except that due to employees engaged as domestic servants, and shall make a return and pay to the Department the amount of tax so deducted at such intervals as the Commissioner shall establish by regulations.

      (a)   The return shall be on a form or forms furnished by the Department, and shall set forth the names and residences of each employee of said employer during all or any part of the period covered by the said return, the amounts of salaries, wages, commissions or other compensation earned during such period by each of such employees, together with such other information as the Department may require.

      (b)   The employer making the return shall, at the time of filing, pay to the Department the amount of tax due thereon.

      (c)   The failure of any employer, residing either within or outside of the City, to make such return and/or to pay such tax shall not relieve the employee from the responsibility for making the returns, paying the tax, and complying with the regulations with respect to making the returns and paying the tax.

   (2)   When any employer makes deductions or returns under subsection 19-1504(1), he shall deposit such deduction with the Department or with any bank designated by the Department, which shall in all cases be a bank designated as a City depository pursuant to subsection 19-201(1).

      (a)   Each bank so designated shall issue official receipts to the employer for the money received from him, which money shall be credited to the City's account. Such deposits shall be reported daily to the Department.

      (b)   At the time of each deposit, the employer shall file with the Department or designated bank a depository form to be furnished by the Department which shall contain such information as the Department may require.

   (3)   Penalties. For late deposits of withheld taxes due under this Section there shall be added, in addition to the penalties set forth in Section 19-508 a penalty of ten percent (10%) of the underpayment. 311

 

Notes

310	Amended, 1974 Ordinances, p. 383; amended, 1989 Ordinances, p. 1310. Section 2 of the 1989 Ordinance provides: "This Ordinance shall become effective for City Wage Tax due for periods commencing on or after January 1, 1989."
311	Added, 1974 Ordinances, p. 383; renumbered, 1989 Ordinances, p. 1310.