(A) Each employer within, or doing business within this city who employs one or more persons on a salary, wage, commission, or all other compensation basis shall withhold the tax at the time of payment of those gross salaries, wages commissions, deferred or all other compensation due by the employer to each employee and shall, on or before the fifteenth day of April, July, October, and January of each year, make a return and pay to the tax commissioner the amount of taxes so withheld during the preceding calendar quarter. The return shall be on a form or forms prescribed by or acceptable to the tax commissioner and shall be subject to the rules and regulations prescribed therefore by the tax commissioner.
(Ord. 74-1986, passed 11-6-86; Am. Ord. 92-2000, passed 12-6-00; Am. Ord. 8-2001, passed 2-7-01; Am. Ord. 23-2004, passed 6-16-04)
(B) Each employer in collecting the tax shall be deemed to hold the same, until payment is made by the employer to this city, as a trustee for the benefit of this city and any tax collected by the employer from his employees shall, until the same is paid to this city, be deemed a trust fund in the hands of the employer. Each employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not the tax, in fact has been withheld.
(C) (1) It shall be the responsibility, jointly and severally, of any employee, manager, officer, member or trustee who has control or supervision of or is charged with the responsibility of filing any reports or making any payments to see that all the taxes so withheld or any penalties or interest imposed under § 94A.15 are paid to this city in accordance with the provisions of this chapter. In the event taxes withheld from employees or any interest or penalties thereon are not paid to this city in accordance with the provisions of this section, the responsible employee, manager, officer, member or trustee shall also be criminally liable under the provisions of §§ 94A.20 and 94A.99 of this chapter.
(2) The dissolution, termination or bankruptcy of a business entity does not discharge an officer’s member’s, manager’s employee’s or trustee’s liability to file returns or pay said taxes.
(D) On or before the last day of February of each year, each employer shall file a withholding return, on a form furnished by the tax commissioner or on a generic form in a readable format. Such form shall include documentation setting forth:
(1) The name address and social security number of all employees who worked during the preceding calendar year in this city, whether or not the tax was withheld;
(2) The total sum of income earned of all employees, including all other compensation;
(3) Amount of tax withheld form all employees; and
(4) Other information as may be required by the rules and regulations.
(E) In addition to the wage reporting requirements of this section, any person and/or business required by the internal Revenue Service to report on Form 1099-Misc. payments to individuals not treated as employees for services performed, shall also report such payments to this city when the services were performed in this city. Payments made to corporations for services performed in this city, must also be reported. This information should be submitted as a listing, and shall include the name, address and social security number (or federal identification number), and the amount of the payment made. This information shall be filed annually on or before the last day of February.
(F) However, 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.
('68 Code, § 300.12) (Am. Ord. 65-1990, passed 10-3-90; Am. Ord. 55-1998, passed 8-19-98; Am. Ord. 92-2000, passed 12-6-00; Am. Ord. 48-2003, passed 12-17-03)