181.07 PAYMENT OF TAX.

   (a)    Payment on Filing the Return.

      (1)    The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator with acceptable tender, the amount of taxes shown due thereon; provided, however, that where any portion of the tax so due has been deducted at the source pursuant to the provisions of subsection (b) hereof, or where any portion of the tax has been paid by the taxpayer pursuant to the provisions of subsection (c) hereof, or where in income tax has been paid to another municipality, credit for the amount so paid in accordance with subsections 181.09(a) and (b), 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.

         (Ord. 173-1996. Passed 11-26-96.)

      (2)    A taxpayer who has overpaid the amount of the 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 taxes or refunds of less than five dollars ($5.00) shall be collected or refunded.

         (Ord. 173-1996. Passed 11-26-96.)

   (b)    Collection at Source.

      (1)    Each employer shall at the time of the payment or earning of, or entitlement to, any salary, wage, commission, or other compensation, deduct the tax imposed by Section 181.03(a) hereof from the gross salaries, wages, commissions or other compensation, then or at any time in the future, due from the employer to his employees who are subject to the provisions of this chapter. In making such deduction, the employer shall compute the tax to the nearest full cent so that mills of five or more shall be increased to the next full cent and mills of less than five shall be dropped. No person shall be entitled to a refund merely because such rounding of the tax results in any apparent overpayment based on such total earnings. Each employer shall, on or before the last day of each month, make a return and pay to the Administrator the tax withheld during the preceding month. However, the Administrator shall have the authority to approve the filing of returns and payment of the tax withheld on a quarterly basis, provided that monthly employer withholdings do not exceed the sum of one hundred dollars ($100.00) in any monthly collection period. In such case, the employer shall, on or before the last day of each month following the calendar quarters ending March 31, June 30, September 30 and December 31, make a return and pay to the Administrator the tax withheld during the preceding calendar quarter. Such approval for quarterly filings and payments may be withdrawn by the Administrator when it is to the best interest of the City to do so. The Administrator shall provide by regulation the manner in which such approval shall be granted or withdrawn. Whenever any employer's monthly withholdings exceed the sum of one hundred dollars ($100.00), the employer shall not remit to the City on a quarterly basis but shall remit on a monthly basis no later than thirty days after the preceding month's withholding, to the end that within one month after withholding such funds shall be paid unto the Administrator. The employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such has in fact been withheld. Inasmuch as the City does not recognize, and has never recognized, application of any tax deferment programs to Municipal income taxes, no employer may fail to comply with the withholding and payment responsibilities of this subsection the basis of any such program.

      (2)    Such employer in collecting such 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.

      (3)    No person shall be required to withhold the tax on the wages or other compensation paid domestic servants 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.

      (4)    No later than February 28 of each year, each employer shall file a withholding return on a form prescribed by and obtainable upon request from the Administrator, setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his employees and such other information as may be required by the rules and regulations adopted by the Administrator.

         (Ord. 38-2004. Passed 4-27-04.)

   (c)    Declarations of Income Not Collected at Source. Every person who anticipates any taxable income which is not subject to subsection (b) hereof, or who engages in any business, profession, enterprise or other activity subject to the tax imposed by Section 181.03(a) hereof shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any, provided, however, if a person's income is wholly from wages from which the tax imposed by Section 181.03 (a) will be withheld and remitted to the City in accordance with subsection (b) hereof, such person need not fife a declaration.
(Ord. 173-1996. Passed 11-26-96.)

   (d)    Filing of Declaration.

      (1)    The declaration required by subsection (c) hereof shall be filed on or before April 15 of each year during the effective period set forth in subsection 181.03(b) or within four months of the date the taxpayer becomes subject to tax for the first time.

      (2)    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. 61-2005. Passed 6-14-05.)

   (e)    Form of Declaration.

      (1)    The declaration required by subsection (c) hereof shall be filed upon a form furnished by or obtainable from the Administrator, provided, however, credit shall be taken for the City tax to be withheld form any portion of such income. In accordance with the provisions of Sections 181.09(a) or (b), credit may be taken for the tax to be paid to or to be withheld and remitted to another taxing municipality.

      (2)    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. 173-1996. Passed 11-26-96.)

   (f)    Payment; to Accompany Declaration. Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least twenty-two and a half percent (22.5%) of the estimated annual tax and at least a similar amount shall be paid on or before July 31, October 31 and January 31 of the taxable year. However, if 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. 38-2004. Passed 4-27-04.)

   (g)    Annual Return. On or before the 15th of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 181.07(a).
(Ord. 61-2005. Passed 6-14-05.)