§ 36.05  COLLECTION OF TAX AT SOURCE.
   (A)   (1)   Each employer within or doing business within the city shall deduct at the time of the payment of an income, qualifying wage, commission, or other compensation, the tax of one and one-quarter percent of the income, qualifying wages, commissions, or other compensation due by the employer to the employee and shall, on or before the fifteenth day of the month following the close of each calendar quarter, make a return and pay to the Tax Administrator the amount of taxes so deducted. However, effective with tax withheld for the month of October, 2009, payment of the withheld tax shall be made on or before the fifteenth day of the month following the month for which the tax was withheld.
      (2)   The returns shall be on forms prescribed by or acceptable to the Tax Administrator and shall be subject to the rules and regulations prescribed by the Tax Administrator. The employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not those taxes have in fact been withheld.
   (B)   The employer in collecting the tax shall, until payment is made by the employer to the city, be deemed to hold the same, as a trustee for the benefit of the city, and any tax collected by the employer from his or her employees, shall, until payment is made by the employer to the city, be deemed a trust fund in the hands of the employer.
   (C)   (1)   On or before February 28 of each year beginning with the year 2001, each employer shall file a withholding return setting forth the names, addresses, and Social Security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year, the amount of tax withheld from his or her employees, and any other information required by the Tax Administrator.
      (2)   On or before February 28 of each year all individuals, businesses, employers, brokers or others who engage persons, either on a fee or commission basis or as independent contractors and not employees (i.e. those who are not subject to withholding) must provide the city Income Tax Department with copies of all 1099 Miscellaneous Income Forms and/or a list of names, addresses, Social Security numbers and a total amount of earnings, payments, bonuses, commissions and/or fees paid to each person for any services provided in the city.
   (D)   The Tax Administrator for good cause may require immediate returns and payments to be submitted to the Tax Administrator's office.
   (E)   No person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about the person's residence.
   (F)   All employers that provide any contractual service within the city, and who employ subcontractors in conjunction with that service shall, prior to commencement of the service, provide the city the names, addresses and federal identification numbers of the subcontractors. The subcontractors shall be responsible for all income tax employer requirements under this chapter.
   (G)   The officer or the employee having control or supervision of or charged with the responsibility of withholding the tax, and/or of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation or limited partnership does not discharge an officer's or employee's liability for a prior failure of the corporation or limited partnership to file returns or pay the tax due.
(Ord. 09-3301, passed 8-20-09)  Penalty, see § 36.99