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PAYMENT OF TAX
171.1301 PAYMENT OF TAX ON FILING OF RETURN.
   (a)   The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that:
      (1)   Where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 171.1302 or,
      (2)   Where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 171.1303 or,
      (3)   Where an income tax has been paid on the same income to another municipality, credit for the amount so deducted or paid, or credit to the extent provided for in Section 171.1901, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.
   (b)   A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election, indicated on the return, such overpayment, or part thereof, shall be refunded, provided that no additional taxes or refunds of less one dollar ($1.00) shall be collected or refunded.
(Ord. 36-83. Passed 11-14-83.)
   (c)   If any employer which is liable for tax obligations imposed by this chapter undergoes a fundamental change, then the employer and its manager shall be liable for taxes due up to the date of the fundamental change. Taxes and final tax returns shall be due immediately after the fundamental change. Any successor employer shall withhold from any purchase price that the successor owes to the predecessor an amount sufficient to pay all unpaid taxes, interest and penalty which the predecessor employer owes pursuant to this chapter. The successor employer shall make such withholding until such time that the predecessor employer has paid such taxes, interest and penalties. If the successor fails to withhold such amount, then the successor and, in a personal manner, the successor's manager shall be jointly and severally liable for the payment of such taxes, interest and penalty.
171.1302 COLLECTION AT SOURCE.
   (a)   In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of such salary, wages, commission or other compensation, the tax of one and one-half percent (1 ½%) per annum of the 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 return 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 the tax shall be deemed to, hold the same until payment is made by such employer to the City as a trustee for the benefit of the City, and any such tax collected by such employer from his employees shall, until the same is paid to the City 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 persons residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 36-83. Passed 11-14-83.)
   (a)   Manager's Obligation.
      (1)   Every manager is deemed to be a trustee of this Municipality in collecting and holding the tax required under this chapter to be withheld, and the funds so collected by such withholding are deemed to be trust funds. Every manager is liable directly to this Municipality for payment of such trust, whether actually collected by such employer or not. Any tax deducted and withheld is to be considered paid to this Municipality, whether or not the employer actually remits the tax to this Municipality, for purposes of determining employee payments or credits.
      (2)   All managers shall be personally liable to the extent of the tax, interest and penalty, jointly and severally, for failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter.
      (3)   No change in structure by an employer, including a fundamental change, discharges its managers from liability for the employees' or manager's failure to remit funds held in trust, to file a tax return or to pay taxes.
171.1303 DECLARATION OF INCOME NOT COLLECTED AT SOURCE.
   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, less the tax credit allowed in Section 171.1901, unless such taxpayer anticipates that such tax will be fully withheld within the City, and any income earned outside of the City will be fully taxed at the same or higher rate of tax in another municipality. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than one hundred dollars ($100.00), no declaration or payment of estimated tax is required.
(Ord. 53-99. Passed 6-28-99.)
171.1304 FILING OF DECLARATION.
   (a)   The declaration required by Section 171.1303 shall be filed on or before April 30 of each year during the effective period set forth in Section 171.0502 or within four months of the date the taxpayer becomes subject to tax for the first time.
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 36-83. Passed 11-14-83.)
171.1305 FORM OF DECLARATION.
   (a)   The declaration required by Section 171.1303 shall be filed upon a form furnished by or obtainable from the Administrator. As provided in Section 171.1303, credit shall be taken for the City 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 171.1901.
   (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. 36-83. Passed 11-14-83.)
171.1306 PAYMENT OF ACCOMPANY DECLARATION.
   Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth 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. 36-83. Passed 11-14-83.)
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