(a) Each employer within or doing business within the City who employs one or more persons on a salary, wage, commission, or other compensation basis, shall, at the time of payment thereof, deduct therefrom one and one-half percent (1.5%) of the qualifying wages, commission, or other compensation due from the employer to the employee. On or before the last day of each month following the close of the calendar quarter, a return must be filed and payment made to the City Income Tax Department covering the previous quarter’s liability. An employer who withholds one thousand two hundred dollars ($1,200) or more per year must, before the 20th of each following month, pay the taxes so withheld to the Income Tax Department on a monthly basis. Such return shall be on a form prescribed by or acceptable to the Income Tax Department and shall be subject to the rules and regulations prescribed by the City.
The Tax Commissioner is authorized to enter into agreement with employers outside the City, provided they have the written consent of the employees affected, to collect such taxes at the source in the same manner as provided herein.
(b) 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 employers shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) However, no person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about such person’s residence.
(Ord. 2004-02. Passed 2-23-04.)
(Ord. 2004-02. Passed 2-23-04.)