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111.1302 COLLECTION AT SOURCE.
(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City of Shaker Heights shall deduct, at the time of the payment of such salary, wages, commission or other compensation, the tax at the rate provided in Section 111.0501 on all gross salaries, wages, commissions or other compensation due by the employer to such 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; provided, however, that 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 such month occurred.
(b) Such returns shall be on a form or forms prescribed 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 the tax required to be deducted and withheld whether or not such taxes have, in fact, been withheld.
(c) Such employer in collecting such tax shall be deemed to hold the same until payment is made by such employer to the City of Shaker Heights as a trustee for the benefit of the City of Shaker Heights, and any such tax collected by such employer from his employees shall, until the same is paid to the City of Shaker Heights be deemed a trust fund in the hands of such employer.
(d) 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 of Shaker Heights, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 66-135. Enacted 12-27-66; Ord. 68-74. Amended 6-12-68; Ord. 71-125. Amended 11-22-71.)
111.1303 DECLARATIONS OF INCOME.
Except as provided in this section, every person shall file a declaration setting forth taxable income, including distributive shares of net profits of unincorporated business entities, estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less tax withheld within the City of Shaker Heights, and less the tax credit allowed in Section 111.1902, unless the entire taxable income is subject to withholding within the City of Shaker Heights pursuant to Section 111.1302. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than fifty dollars ($50.00), no declaration or payment of estimated tax is required.
(Ord. 94-205. Enacted 10-24-94.)
111.1304 FILING OF DECLARATION.
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period.
(Ord. 66-135. Enacted 12-27-66.)
111.1305 FORM OF DECLARATION.
(a) The declaration required by Section 111.1303 shall be filed upon a form furnished by or obtainable from the Administrator. As provided in Section 111.1303, credit shall be taken for the City of Shaker Heights tax to be withheld from any portion of such income and credit shall be taken for tax to be paid or withheld and remitted to another taxing municipality, in accordance with the provisions of Section 111.1902.
(b) The original declaration or any subsequent amendment thereof may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
111.1306 PAYMENT TO ACCOMPANY DECLARATION.
Such declaration of estimated tax to be paid to the City of Shaker Heights shall be accompanied by a payment of at least one-fourth (1/4) of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the seventh and tenth months after the beginning of the taxable year, and on or before the last day of the first month of the succeeding year following the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments, on or before the remaining payment dates.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71; Ord. 73-165. Amended 11-26-73.)
111.1307 ANNUAL RETURN.
On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City of Shaker Heights shall be paid therewith in accordance with the provisions of Section 111.1301. Provided, however, that any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time in lieu of filing such declaration or amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
111.1308 EXTENSION OF FILING TIME.
The Administrator may extend the time for filing of any return required, making any payment or performing any other act required by this chapter, for a period of not to exceed six (6) months beyond the original required date.
(Ord. 66-135. Enacted 12-27-66.)
INTEREST AND PENALTIES
111.1501 INTEREST ON UNPAID TAX.
All taxes imposed and all moneys withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provisions of this chapter and remaining unpaid after they become due, shall bear interest at the rate of nine percent (9%) per annum.
(Ord. 86-114. Enacted 11-24-86.)
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