(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, commissions or other compensation, the tax authorized under this chapter from the gross salaries, wages, commissions or other compensation due by the employer to the employee. 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. Any tax deducted and withheld is to be considered paid to the City for purposes of determining employee payments or credits.
(b) Each such employer shall, on or before the last day of the month following each calendar quarter make a return and remit to the City of Stow the tax hereby required to be withheld. Monthly payments of taxes withheld shall be made by each employer, if the taxes deducted in the prior calendar year were more than two thousand four hundred dollars ($2,400) or if the deductions otherwise normally exceed two hundred dollars ($200.00) per month. The payment shall be made to the City of Stow within fifteen days after the close of each calendar month.
(c) Such returns 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.
(d) 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.
(1) Every manager is deemed to be a trustee of the City 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 the City for payment of such trust funds, whether actually collected by such employer or not.
(2) All managers shall be personally liable, jointly and severally, with the employer, to the extent of the tax, interest and penalty 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 or organization by an employer, including a fundamental change, discharges its manager from liability for the employer’s or manager’s failure to remit funds held in trust, to file a tax return or to pay taxes.
(e) No person shall be required to withhold the tax on wages or other compensation paid domestic employees employed by him exclusively in or about such person’s residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(f) On or before January 31 of each year each employer shall file a withholding return, which shall include a copy of the employees Federal W-2 without alteration or deletion therefrom and other information, as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the rules and regulations adopted by the Administrator.
(g) The Administrator for good cause may require immediate return and payment to be submitted to his office.
(h) An individual, partnership, association, corporation or other entity engaged in the business of construction work and who will perform construction work in the City of Stow shall obtain a tax account number, issued by the Income Tax Department, prior to beginning construction work. The Income Tax Department shall also issue a certificate of registration, which the contractor shall file with the Building Department and the Engineering Department. Failure to possess a valid certificate shall be cause for suspension of work by the Building Department, the plans and permits center, the Engineering Department and/or Income Tax Department prior to the construction work commencing and/or during the performance of the construction work. Proof of possession of a valid certificate shall be necessary to commence or resume suspended construction work. The certificate of registration may be revoked by the Income Tax Department for failure by the contractor to remain current in the filing of required tax documents, for failure to remain current in the required payment of taxes, and for failure to comply with any section of Chapter 195. Any discrepancy as to amounts of tax due and owing under this paragraph may be assessed at the discretion of the Tax Administrator.
(Ord. 2000-130. Passed 4-13-00.)