38-16 Amend Income Tax Code to Conform with ORC

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have been withheld, and such amount shall be deemed to be held in trust for the Munici- pality until such time as the withheld amount is remitted to the Tax Administrator. (h) On or before the last day of February of each year, an employer shall file a With- holding Reconciliation Return with the Tax Administrator listing the names, addresses, and social security numbers of all employees from whose qualifying wages tax was with- held or should have been withheld for the Municipality during the preceding calendar year, the amount of tax withheld, if any, from each such employee's qualifying wage, the total amount of qualifying wages paid to such employee during the preceding calendar year, the name of every other municipal corporation for which tax was withheld or should have been withheld from such employee during the preceding calendar year, any other in- formation required for federal income tax reporting purposes on Internal Revenue Service form W -2 or its equivalent form with respect to such employee, and other information as may be required by the Tax Administrator. (i) The officer or the employee of the employer, agent of an employer, or other payer with control or direct supervision of or charged with tine responsibility for withholding the tax or filing the reports and making payments as required by this section, shall be per- sonally liable for a failure to file a report or pay the tax due as required by this section. The dissolution of an employer, agent of an employer, or other payer does not discharge the officer's or employee's liability for a failure of the employer, agent of an employer, or other payer to file returns or pay any tax due. 0) An employer is required to deduct and withhold municipal income tax on tips and gratuities received by the employer's employees and constituting qualifying wages only to the extent that the tips and gratuities are under the employer's control. For the purposes of this division, a tip or gratuity is under the employer's control if the tip or gratuity is paid by the customer to the employer for subsequent remittance to the employee, or if the customer pays the tip or gratuity by credit card, debit card, or other electronic means. (k) A Tax Administrator shall consider any tax withheld by an employer at the re- quest of an employee when such tax is not otherwise required to be withheld by this Chapter to be tax required to be withheld and remitted for the purposes of this section. At no time shall an employer withhold at a rate greater than that of the municipality. (ORC 718.03) (1) 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 Municipality, but such employee shall be subject to all of the requirements of this chapter. shall be and hereby is repealed, and new Section 128.051, Collection at Source; With- holding From Qualifying Wages, of the Lakewood Codified Ordinances is enacted to read as follows: 128.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES. (a) (1) Each employer, agent of an employer, or other payer located or doing busi- ness in the Municipality shall withhold from each employee an amount equal to the quali- fying wages of the employee earned by the employee in the Municipality multiplied by the applicable rate of the Municipality's income tax, except for qualifying wages for which withholding is not required under section 128.052 of this Chapter or division (d) or (f) of this section. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee. (2) in addition to withholding the amounts required under division (a)(1) of this section, an employer, agent of an employer, or other payer may also deduct and withhold, on the request of an employee, taxes for the municipal corporation in which the employee is a resident.