(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Village shall deduct, at the time of the payment of such 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 said employer to 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) Notwithstanding the provisions of paragraph (a) hereof, where such employer employs a Village resident in another taxing municipality requiring such employer to deduct its tax from all employees engaged therein, such employer shall withhold for and remit to the Administrator only the difference, if any, between the tax imposed by such other taxing municipality and the tax imposed in this chapter;
(c) Said returns shall be on a generic form (as defined in Section 171.02(j)) above or forms furnished by or obtainable from 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 said tax shall be deemed to hold the same until payment is made by such employer to the Village as a trustee for the benefit of the Village, and any such tax collected by such employer from his employees shall, until the same is paid to the Village, 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 Village, but such employee shall be subject to all of the requirements of this chapter.
(f) On or before February 28 following any calendar year, such employer shall file with the Administrator an information return for each employee from whom the Village income tax has been, or should have been withheld, showing the name, address and social security number of the employee, the total amount of compensation paid during the year and the amount of Village income tax withheld from such employee.
(g) An individual, partnership, association, corporation or other entity engaged in the business of construction work and who will perform construction work in the Village of Silver Lake shall be registered with the Tax Administrator prior to obtaining a zoning/building permit and before any construction work commences. All entities shall complete an “Income Tax Business Registration Form” provided by the office of the Clerk-Treasurer. Failure to complete the registration form shall be cause for suspension of work by the building department, the zoning and/or building permits department(s), and/or the Income Tax Administrator prior to the construction work commencing and/or during the performance of the construction work. Permits may be withheld from issuance for failure by the contractor to remain current in the filing of required tax documents, for failure by the contractor to remain current in the required payment of taxes or for failure to comply with any section of this Chapter 171. Any discrepancies as to amounts of tax due and owing under this subsection may be assessed at the discretion of the Tax Administrator.
(Ord. 16-2005. Passed 2-7-05.)
(Ord. 16-2005. Passed 2-7-05.)
(h) Manager’s Obligation.
(1) Every manager, officer, or employee, jointly and severally, having control or supervision of or charged with the responsibility of, filing the return and making payment, shall be personally liable for failure to file the return or pay the tax, penalty, and interest due as required under this chapter.
(2) The dissolution, bankruptcy, reorganization, or any other change in structure shall not discharge a manager’s, officer’s or employee’s liability for a prior failure of such business to file a return or pay taxes, penalty, and interest due.
(Ord. 77-2006. Passed 7-17-06.)