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(a) Each Employer within or doing Business in the City who or that employs one or more Persons shall, at the time of payment of Compensation, deduct the City Income Tax at the applicable rate then in effect from the gross Compensation earned or received by Residents, regardless of where such Compensation was earned or received, and shall deduct that City Income Tax from the Compensation earned or received from work done or services performed or rendered in the City by Nonresidents. Over the road drivers reporting to a terminal located in the City shall have a minimum of ten percent (10%) of their Compensation allocated to the City on which City Income Tax shall be deducted.
(b) Each Employer subject to the provisions of this Section 191.17 shall, on or before the last day of the month, make a return and remit to the City the City Income Tax withheld in the previous month. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such Employer shall be liable for the payment of City Income Tax required to be deducted and withheld, whether or not such Tax has in fact been withheld. If the amount of the City Income Tax so deducted by an Employer in any one month is less than one hundred dollars ($100.00), however, the Employer may defer the filing of a return and payment of the amount deducted for that month and the following one or two months in that calendar quarter until the last day of the month following the end of the calendar quarter in which that month occurs.
(c) On or before each January 31, each Employer subject to the provisions of this Section 191.17 shall file with the Administrator an annual reconciliation return for the prior calendar year along with an information return for each Employee from whom City Income Tax has been, or should have been, withheld for the prior calendar year showing the name, address and Social Security number of the Employee, the total amount of Compensation paid during the year to such Employee and the amount of City Income Tax withheld from the Compensation of such Employee and shall provide a copy of such information return to the Employee. The information return shall include all of the information required to be reported by the Employer to the Internal Revenue Service on a Form W-2. At the time of filing the annual reconciliation return, the Employer shall pay over any amounts deducted or that should have been deducted during the preceding calendar year but that were not previously remitted. The annual reconciliation form shall be obtained from the Tax Administrator. Failure to comply with this subsection (d) may result in the disallowance of all or part of the deduction for Compensation taken by the Employer for City Income Tax purposes.
(d) In collecting City Income Tax, the Employer shall be deemed to hold the same as a trustee for the benefit of the City until such Employer makes payment to the City, and such Tax collected by such Employer from its Employees shall be deemed a trust fund in the hands of such Employer until paid to the City.
(e) On or before each January 31, any Person who contracts or otherwise engages another Person to perform services or conduct Business for remuneration in any form, including, but not limited to, the sale of real estate, the sale of insurance, construction, transportation, or other contract or subcontract services, shall file with the Administrator an information return on a form prescribed by the Administrator, which shall include the proper name, address, federal identification number and the amount of such remuneration paid during the prior calendar year to such Person. Failure to provide the foregoing information may result in the disallowance of any deduction claimed by the Taxpayer in respect of payments made to another Person under contract or other engagement for the performance of services or conduct of Business.
(f) On or before each January 31 and each July 31, any Person engaged in the rental of real estate that receives Rental Income, as described in Section 191.02(ff), shall file with the Administrator a list of tenants as of December 31 and June 30, respectively, including the name and address of each tenant.
(g) Any return or form required to be filed under this Section 191.17 is considered filed on the date postmarked by the United States Post Office or on the date delivered other than by the United States Postal Service during normal business hours to the Division of Taxation.
(h) If City Income tax is withheld as required under this Section 191.17 and is not paid over to the City, the officer, Employee or Owner (“Responsible Person”) of an Employer having control of or supervision of, or charged with the responsibility of, making the payment of the withheld City Income tax as required under this Section 191.17, shall be personally liable for failure to pay such tax, and penalty and interest. The dissolution, bankruptcy, or reorganization of any such Employer required to file the return and pay the tax described in this Section 191.17 does not discharge a Responsible Person’s liability for a prior failure of such Employer to pay such tax, and penalty and interest due thereon.
(i) For taxable years beginning on or after January 1, 2007, any Employer subject to this Section 191.17 may use the Ohio business gateway both to report the amount of City Income Tax withheld from Compensation and to remit such amounts.
(Ord. 05-100. Passed 6-13-05.)