(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Municipality shall deduct, at the time of the payment of the salary, wages, commission or other compensation, the tax of two percent (2%) per annum of the gross salaries, wages, commissions or other compensation due by the employer to the employee, and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of taxes so deducted during the previous month. However, if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which that month occurred.
(Ord. 67-92. Passed 8-11-92.)
(b) The officer or employee having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax due as required herein. 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. 48-85. Passed 5-28-85.)
(c) Returns shall be on a form or forms prescribed or acceptable to the Administrator, or on a generic form, and shall be subject to the rules and regulations prescribed therefor by the Administrator. 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. 5-2005. Passed 2-22- 05.)
(Ord. 5-2005. Passed 2-22- 05.)
(d) 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.
(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 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. 80-71. Passed 12-13-71.)
(Ord. 80-71. Passed 12-13-71.)
(f) A non-resident individual who works in the City twelve (12) or fewer days per year shall be considered an occasional entrant, and shall not be subject to the City’s municipal income tax for those twelve (12) days. For purposes of the 12-day calculation, any portion of a day worked in the City shall be counted as one day worked in the City.
(g) Beginning with the thirteenth day, the employer of said individual shall begin withholding the City’s income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the City in accordance with the requirements of this chapter. Since the individual can no longer be considered to have been an occasional entrant, the employer is further required to remit taxes on income earned in the City by the individual for the first twelve (12) days.
(h) If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate tax to the City.
(i) The 12-day occasional entry rule does not apply to entertainers or professional athletes, their employers or individuals who perform services on their behalf, or to promoters and booking agents of such entertainment events and sporting events.
(Ord. 5-2005. Passed 2-22-05.)