(a) Except as provided in subsection (d) below, each employer within the City who employs within the City one or more persons on a salary, wage, commission or other compensation basis, excluding exempted incomes set forth in Section 181.15, shall deduct at the time of the payment of such salary, wage, commission or other compensation the tax of one percent (1%) of salaries, wages, commissions or other compensation due by the employer to the employee and shall make a return and pay to the Tax Administrator the amount of taxes so deducted. If the taxes withheld by an employer for the City during the previous tax year averaged less than five hundred dollars ($500.00) per month, payments may be made quarterly on or before the last day of the month following the end of the quarter, subject to the approval of the Tax Administrator. The Tax Administrator may revoke the approval of quarterly filing and payments whenever he has reason to believe that the conditions for granting such authorization have changed, were judged incorrectly, were not met, or when it is in the best interest of the City to do so.
(b) If the amount of the tax due is five hundred dollars ($500.00) or greater per month, the employer shall make a return and pay to the Tax Administrator the amount of taxes so deducted on a monthly basis, due on or before the last day of the month following the month for which the taxes were withheld.
(c) Such return shall be on a form prescribed by the Tax Administrator. Such employer, in collecting the tax, shall be deemed to hold the same as trustee for the benefit of the City until payment is made by the employer to the City, and any such tax collected by such employer from his employee shall, until same is paid to the City, be deemed a trust fund in the hands of such employer.
(d) An officer or employee of an employer who has control or supervision of, or is charged with responsibility for withholding the City income tax and/or paying the City income withheld for employees, shall be personally liable for failure to withhold and/or to pay the City income tax withheld. Dissolution, bankruptcy, or reorganization of an employer shall not discharge an officer’s or employee’s personal liability for a prior failure of the employer to withhold and/or to pay City income tax due.
(Ord. 051206-85. Passed 12-20-05.)