71-10 Amend Chpt 128, Municipal Income Tax

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(d) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter. (e) Manager's Obligation. (1) Every manager is deemed to be a trustee of this municipality in collecting funds and holding the tax required under ordinance to be withheld, and the funds so collected by such withholding are deemed to be trust funds. Every manager is liable directly to this. municipality for payment of such trust, whether actually collected by such employer or .not. Any tax deducted and withheld is to be considered paid to this municipality, whether or not. the employer actually remits the tax to this municipality for purposes of determining employee payments or credits. (2) All managers shall be personally liable to the extent of the tax, interest, and penalty, jointly and severally, for failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter. (3) No change in structure by an employer, including a fundamental change, discharges its managers from liability for the employees' or manager's failure to remit funds held in trust, to file a tax return or to pay taxes. (f) On or before February 28 of each year, beginning with the year 1986, each employer shall file a withholding return setting forth the names, addresses, and Social Security Numbers of all employees from whose compensation the tax was withheld during the preceding calendar year, the amount of tax withheld from his or her employees and such other information as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the Administrator. (g) On or before February 28 of each year all individuals, businesses, employers, brokers or others who engage persons, either on a fee or commission basis or as independent contractors and not employees (those who are not subject to withholding) must provide the municipality with copies of all 1099 miscellaneous income forms or a list of names, addresses, Social Security Numbers or federal identification numbers and a total amount of earnings, payments, bonuses, commissions and fees paid to each person. (h) All employers that provide any contractual service within the City, and that employ subcontractors in conjunction with that service shall, prior to commencement of the service, provide the City the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax employer requirements under this chapter. 128.1303 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE. (a) Every person. who anticipates any taxable income which is not subject to Section 128.1902 or from which tax will not be fully withheld at Lakewood's tax rate, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 128.05, shall file a declaration setting forth such estimated income