(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 deduct at the time of the payment of the salary, wage, commission or other compensation, the tax levied under this chapter of the gross salaries, wages, commissions or other compensation due by the employer to employee. The employer shall make the return and pay the amounts deducted on or before the 15th day of the month following the close of each calendar month. The return shall be on a form or forms prescribed by and obtainable from the Income Tax Supervisor, and shall be subject to the rules and regulations prescribed therefor by the Income Tax Supervisor. Certain employers may be authorized to make quarterly rather than monthly returns as provided in this section. Authorization for quarterly returns shall be at the discretion of the Income Tax Supervisor in accordance with regulations adopted by the Supervisor pursuant to Section 173.07(b). 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) An employer in collecting the tax shall be deemed to hold the same, until payment is made by the employer to this Municipality, as a trustee for the benefit of this Municipality. Any tax collected by an employer from his employees, shall, until the same is paid to this Municipality, be deemed a trust fund in the hands of the employer.
(c) On or before February 28th following any calendar year, the employer shall file with the Income Tax Supervisor an information return for each employee from whom City income tax has been, or should have been withheld, showing the name, address and social security number of the employee, the total amount of compensation paid during the year, and the amount of City income tax withheld from the employee.
(d) The Income Tax Supervisor, for good cause, may require immediate returns and payments to be submitted to his office.
(e) 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. Domestic servants shall be responsible for filing and paying their own returns and taxes.
(f) By December 1, 1992, and by November 1 of each and every year thereafter, all landlords who rent real property in the City shall submit an up-to-date list of all their tenants to the City Income Tax Supervisor. Any person who violates this section shall be subject to a fine of twenty-five dollars ($25.00) per day for each and every day they remain in violation and will be subject to all other methods of collection procedures.
(Ord. 4173. Passed 12-9-03.)