(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct at the time of the payment of such salary, wage, commission or other compensation, the amount of tax imposed by Section 193.17 on the gross salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the twentieth day of the month following the close of each calendar quarter make a return and pay to the Administrator the amount of taxes so deducted, subject to the provisions of subsections (c) to (e) hereof. Returns shall be on a form prescribed by or acceptable to the Administrator, and shall be subject to the rules and regulations prescribed therefor by the Administrator. 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.
(Ord. 82-56. Passed 7-14-82.)
(b) The employer in collecting the 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.
(Ord. 68-35. Passed 6-19-68.)
(c) The employer who deducts the tax of one hundred dollars ($100.00) or more per month shall pay to the administrator before the twentieth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld.
(Ord. 82-54. Passed 7-6-82.)
(d) The employer who makes such payments on a monthly basis for the first two months of a calendar quarter shall pay the tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld.
(e) Payments shall be on a form or forms furnished by or obtainable upon request from the Administrator, setting forth the amount of tax deducted for the month. A receipted copy of such form shall be returned to the employer to be attached to and filed with the employer's quarterly return of income tax withheld.
(f) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by ham exclusively in or about such person's residence, even though such residence is in the City but the employee shall be subject to all of the requirements of this chapter.
(Ord. 68-35. Passed 6-19-68.)
(g) For purposes of this division, "contractor" means any person who enters into a written or oral contract or agreement to provide goods, services and/or labor within the corporate limits of the City. Each contractor, per contract or agreement, shall inform the Office of the City Finance Director, in writing, of the name and business address of each subcontractor of that contractor. Such notification shall occur within five days after the contractor/subcontractor relationship is established.
(h) For purposes of this division "subcontractor" means any person who enters into a written or oral contract or agreement to provide goods, services and/or labor within the corporate limits of the City. Each subcontractor, per contract or agreement, shall inform the Office of the City Finance Director, in writing, of the name and business address of each contractor with which said subcontractor has entered such contract or agreement. Such notification shall occur within five days after the contractor/subcontractor relationship is established.
(i) No taxpayer, person, contractor, subcontractor or other entity (including an occasional entrant or deminimus person, contractor, subcontractor or other entity) shall provide, for monetary consideration, any goods, services and/or labor within the City unless and until that taxpayer or person registers, in writing, with the Office of the City Finance Director.
(j) For purposes of this division, such registration shall consist of the identification of the taxpayer, person, contractor, subcontractor or other entity's name, address, telephone number, tax identification number, and other relevant and necessary information.
(k) The officer or employee having control or supervision of, or charged with the responsibility of, filing the return and making payment, shall be personally liable for failure to file the return or pay the tax due as required under the provisions of this chapter. The dissolution, bankruptcy or reorganization of any such employer does not discharge the officer’s or responsible employee’s personal liability for a prior failure of such business to file a return or pay the taxes due.
(Ord. 2005-22. Passed 3-15-05; Ord. 2009-32. Passed 7-7-09.)