(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 payment of such salary, wages, commissions or other compensation or other income, the tax of two percent (2.0%) of the gross salaries, wages, commissions or other compensation or other income due by the employer to the employee.
(b) Each such employer withholding tax in accordance with subsection (a) hereof, shall make a return and pay to the Administrator the amount of taxes so withheld as follows:
If the taxes withheld during the previous tax year averaged five hundred dollars ($500.00) or more per month, then monthly payments of taxes withheld shall be paid by an employer to the Administrator within ten calendar days after the close of each calendar month; employers who averaged less than five hundred dollars ($500.00) per month shall make payment of the withheld taxes on or before the last day of the month following the close of each calendar quarter.
(c) Such returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefore by the Administrator. Such 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.
(d) Such employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the Municipality, as a trustee for the benefit of the Municipality and any such tax collected by such employer from his employees shall, until the same is paid to the Municipality be deemed a trust fund in the hands of such employer.
(e) The employer of a domestic worker shall be required to withhold income tax on wages, salaries, commissions, other compensation and other income paid by the employer to the domestic worker, and remit such withheld tax to the Municipality of Sebring in accordance with subsections (a) and (b) hereof.
(f) All employers that provide any contractual service within the municipality, and who employ subcontractors in conjunction with that service, shall provide the municipality the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax withholding requirements under this chapter. (Ord. 42-06. Passed 11-13-06.)