Each employer within or doing business within the Village, shall deduct at the time of payment of such salaries, wages, commissions or other compensation, the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by the said employer to said employee 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 the Village in accordance with the payment schedule prescribed by subsections (a), (b), and (c) hereof. 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.
Employers shall pay to the Village all income taxes withheld or required to be deducted and withheld on either a semi-monthly, monthly or quarterly basis depending on the amount of taxes involved according to the following payment schedule:
(a) Semi-monthly payments of the taxes deducted are to be made by an employer if:
(1) The total taxes deducted in the prior calendar year were $12,000 or more; or
(2) The amount of taxes deducted for any month in the preceding quarter exceeded $ 1,000. Such payment shall be paid to the Village within five banking days after the fifteenth and the last day of each month.
(b) Monthly payments of taxes withheld shall be made by an employer if the taxes withheld in the prior calendar year were less than $12,000 but more than $1,199, or if the tax withheld during any month for the preceding quarter exceeded $100.00.
Such payments shall be paid to the Village within fifteen days after the close of each calendar month. However, those taxes accumulated for the third month of a calendar quarter by employers making monthly payments pursuant to this paragraph need not be paid until the last day of the month following such quarter.
(c) All employers not required to make semimonthly or monthly payments of taxes withheld under (a) and (b) of this section, shall make quarterly payments no later than the last day of the month following the end of each quarter.
Each employer who maintains a place of business in the Village and another branch outside the corporation limit of the Village, must also withhold the tax from employees residing in the Village but working at the employer's branch outside the corporation limits even though the payroll records and place of payment are outside the Village.
Any person or other entity doing business in the Village of West Jefferson and who further has other persons on the premises who are not employees but who generate an income, said person or business shall provide to the Village a list of said persons together with social security number, address and gross income received by said person(s), on or before the 31st day of January, following any calendar year in which income was generated.
The employer shall make and file a return on a form furnished by the Tax Director, showing the amount of tax deducted by said employer from the salaries, wages, commissions or other compensation of any employee and paid by the employer to the Tax Director.
Each employer, on or before the 31st day of January, unless written request for thirty (30) days extension is made to and granted by the Tax Director, following any calendar year in which such deductions have been made, or should have been made by an employer, shall file with the Tax Director an information return for each employee from whom income tax has been or should have been withheld showing the name, address and social security number of the employee, the total amount of salaries, wages, commissions and other compensation paid said employee during the year and the amount of Village income tax withheld from each employee.