(a) Each employer located within or doing business within the municipal corporate limits of Sunbury shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax of one percent of the gross salaries, wages, commissions or other compensation due by the employer to the employee, paid within Sunbury or for work performed in Sunbury, and shall, on or before the last day of the month following the close of each calendar quarter, make a return showing the amount of taxes so deducted and a record of payments showing that all taxes deducted during the quarter have been paid to Sunbury in accordance with the payment requirements of this section. 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.
(b) Employers shall pay to Sunbury all income taxes withheld or required to be deducted and withheld on either a monthly or quarterly basis depending on the amount of taxes involved according to the following payment schedule.
(1) Monthly payments of the taxes withheld are to be made by an employer if (i) the total taxes deducted in the prior calendar year were $6,000 or more, or (ii) the amount of taxes deducted for any month in the preceding quarter exceeded $500. Such payments shall be paid to Sunbury within five banking days after the last day of each month.
(2) All employers not required to make monthly payments of taxes withheld under this section and except as provided in subparagraph (e) below, shall make quarterly payments no later than the last day of the month following the end of each quarter.
(c) Every employer or officer of a corporation is deemed to be a trustee for Sunbury 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.
(d) Each employer who maintains a branch place of business in Sunbury along with other branches outside Sunbury shall withhold the tax from employees residing in Sunbury but working at another branch of the employer, even though payroll records and place of payment of wages, earnings, bonuses, and vacation pay are outside Sunbury.
(e) Each employer doing business within Sunbury on a temporary basis shall on a monthly basis pay to Sunbury all income taxes withheld or required to be withheld regardless of the amount of taxes involved. Such payment shall be paid to Sunbury within fifteen days of the end of each calendar month. An employer is "doing business within Sunbury on a temporary basis" when the employer maintains a place of business in Sunbury, or does business in Sunbury, for a period which the employer does not expect to exceed one year.
(f) Each employee shall make and file a return on a form furnished by the Director, showing the amounts of tax deducted by the employer from the salaries, wages, commissions, vacation pay, bonuses or any other compensation of any employee, payable and/or paid by the employee to Sunbury. Such employer's return shall be accepted as the return required of an employee whose sole income subject to the tax under this chapter is the full compensation reported to Sunbury on the return of the employer.
(g) Each employer on or before January 31, unless written request for thirty days extension is made to and granted by the Director following any calendar year in which such deductions have been made, or should have been made by any employer, shall file with the Director or his delegate an information return (Sunbury Withholding Statement of Wages Paid and Sunbury Income Tax Withheld), for each employee from whom income tax has been or should have been withheld showing the name and address of the employee, the total amount of salaries, wages, commissions and other compensation paid to the employee during the year, and the amount of Sunbury income tax withheld from each employee. In addition, each Form (W-2) shall show the employer's name, address, and Sunbury account number. An adding machine tape or list of amount of tax withheld and taxable wages as shown on the W-2's shall be attached with the number of W-2's shown. Any return not so filed shall be subject to a late filing penalty of five dollars ($5.00) per day for each and every day they remain in violation to a maximum of three hundred dollars ($300.00). In addition to the late filing penalty, any return which remains unfiled after its due date shall be subject to the penalties provided under Section 181.99.
(h) In addition to the above wage reporting requirements, any person paying money to an individual or independent contractor shall report such payment if the information should be reported on Federal Form 1099 and filed yearly with the Director on or before February 28th. Any return not so filed shall be subject to a late filing penalty of five dollars ($5.00) per day for each and every day they remain in violation to a maximum of three hundred dollars ($300.00). In addition to the late filing penalty, any return which remains unfiled after its due date shall be subject to the penalties provided under Section 181.99.
(Ord. 98-032. Passed 10-21-98.)