181.06 COLLECTION AT SOURCE.

   (a)   In accordance with rules and regulations prescribed by the Director of Finance 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 tax of two and three-quarter percent (2 3/4%) of the gross salaries, wages, commissions or other compensation due by the employer to the employee, less the credit provided by Section 181.15, 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 Director the amount of taxes so deducted. Such returns shall be on a form or forms prescribed by or acceptable to the Director and shall be subject to the rules and regulations prescribed therefor by the Director. 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)   Such 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 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.

   (c)   Such employer who deducts the tax in the amount of one hundred dollars ($100.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Director of Finance the amount of taxes deducted. Such employer who deducts the tax in the amount of one hundred dollars ($100.00) or more in the third month of a calendar quarter shall, on or before the last day of the following month, pay to the Director the amount of taxes so deducted.

   (d)   Such employer who makes such payments on a monthly basis only for the first two months of a calendar quarter shall pay such taxes deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld. Such employer who, at his option, makes such payment for the third month of a calendar quarter on or before the twentieth day of the following month, shall have until the twentieth day of the second month following the close of each calendar quarter to file said employer's quarterly return of income tax withheld.

   (e)   Such payments shall be on form or forms furnished by or obtainable upon request from the Director of Finance, 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.

(Approved by voters 11-5-02.)

   (f)   (1)   Every employee of an employer having control or supervision of or charged with the responsibility of:

         A.   Deducting and withholding tax, and/or

         B.   Filing the returns and making payment to the Director of Finance as required by this section, and

      (2)   Any officer or trustee of an employer who is responsible for the execution of the employer's fiscal responsibilities, shall be personally liable for the employer's failure to deduct and withhold tax, file any return, and/or pay any tax due as required by this section. A person described in the previous sentence shall be referred to herein as "responsible person." The dissolution, termination, or bankruptcy of an employer does not discharge a responsible person's liability for a failure of the employer to deduct and withhold taxes, file returns and/or pay taxes due as required by this section.
(Ord. 95-304. Passed 8-16-95.)