(a) Liability of Employer. Each employer within, or doing business within the City, shall, at the time of the payment of any salary, income, wage, commission, or other compensation, deduct the tax at its then applicable percentage (Section 880.03) on salaries, wages, commissions, other compensation and other income due by the employer to his employees who are subject to the provisions of this chapter.
(1) Liability for Payment. 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.
(Ord. 1984-124. Passed 12-3-84.)
(Ord. 1984-124. Passed 12-3-84.)
(2) Employer as Trustee. The employer, in collecting the tax, shall be deemed to hold the tax as a trustee for the benefit of the City, and any such tax collected shall be deemed a trust fund in the hands of the employer until the collected tax is paid by the employer to the City.
(Ord.1970-67. Passed 12-7- 70.)
(Ord.1970-67. Passed 12-7- 70.)
(3) Domestic Labor. No person shall be required to withhold the tax on salaries, wages, commissions, other compensation and other income paid domestic workers employed by such person exclusively in or about such person’s residence, even though the residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(b) Filing and Payment. Each employer shall, on or before the last day of the month, make a return and pay to the Administrator the tax withheld during the preceding month. However, the Administrator shall have the authority to approve the filing of returns and payment of the tax withheld on a quarterly basis, provided that monthly employer withholdings do not exceed the sum of two hundred dollars ($200.00) in any monthly collection period. In such case, the employer shall make a return and pay to the Administrator the tax withheld on a quarterly basis as follows:
(1) Calendar quarters ending March 31, on or before April 30;
(2) Calendar quarters ending June 30, on or before July 31;
(3) Calendar quarters ending September 30, on or before October 31;
(4) Calendar quarters ending December 31, on or before January 31.
(c) Forms.
(1) Such return shall be on a form or forms prescribed by or acceptable to the Tax Administrator and shall be subject to the rules and regulations prescribed therefore by the Tax Administrator.
(2) On or before January 31 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 and the amount of tax withheld from his employees and such other information as may be required by the Administrator.
(d) Managers Obligation. The officer or employee of any business entity, including, but not limited to sole proprietor, partnership, LLC, corporation, or any entity functioning as a pass-through entity, having control or supervision of, or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of the above mentioned entities who is responsible for execution of said entities fiscal responsibilities, shall be personally liable for failure to file any return or declaration, or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy of a business entity does not discharge the responsible officer, employees, members or partner's liability for a failure of the sole proprietorship, partnership, LLC, corporation, or entity functioning as a pass-through entity, to file returns or declarations or pay tax or employer withholding due.
(Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)