(a) Each employer within or doing business within the City of Warren who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax as provided in Section 171.03 of the gross salaries, wages, commissions or other compensation due by the employer to the employee, and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the City Treasurer the amount of taxes so deducted; provided, that an employer who withholds two hundred fifty dollars ($250.00) or more in any month, pursuant to this section, shall be required to remit such amount with the forms so prescribed, on or before the thirtieth day following the close of the calendar month within which the tax was withheld. Such return shall be on a form or forms prescribed by or acceptable to the City Treasurer and shall be subject to the rules and regulations prescribed by the City Treasurer. Payments to the City Treasurer of taxes deducted by employers shall be by manner prescribed by or acceptable to the City Treasurer and shall be subject to the rules and regulations prescribed by the City Treasurer.
(Ord. 12224/09. Passed 10-14-09.)
(b) All employers who or which maintain an office or other place of business in the City are required to make the collections and deductions specified in this section, regardless of the fact that the service on account of which any particular deduction is required, as to residents of the City, were performed in a place of business of any such employer situated outside the City. Employers who do not maintain a permanent office or place of business within the City but who are subject to tax on net profits attributable to the City, under the method of allocation provided for in this chapter, are considered to be employers within the City subject to the requirements of withholding. Employers shall report income from construction on a separate accounting basis to the City Income Tax Department.
(c) Such employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the City of Warren, 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.
(d) 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.
(e) Each employer within or doing business within the City who is subject to the terms of this section shall remit all applicable W-2 and/or 1099 forms to the City Treasurer before January 31 of the year following the close of the calendar year in which any such withholding occurred.
(Ord. 9126/81. Passed 11-12-81.)