38-16 Amend Income Tax Code to Conform with ORC

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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 the 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. Section 2. Section 128.091, Return and Payment of Tax, of the Lakewood Codi- fied Ordinances, currently reading as follows: 128.091 RETURN AND PAYMENT OF TAX. (a) (1) An annual return with respect to the income tax levied on Municipal Taxable Income by the Municipality shall be completed and filed by every taxpayer for any taxa- ble year for which the taxpayer is subject to the tax, regardless of whether or not income tax is due. (2) The Tax Administrator shall accept on behalf of all nonresident individual tax- payers a return filed by an employer, agent of an employer, or other payer located in the Municipality under subsection 128.051(c) of this Chapter when the nonresident individu- al taxpayer's sole income subject to the tax is the qualifying wages reported by the em- ployer, agent of an employer, or other payer, and no additional tax is due to the Munici- pality. (3) All resident individual taxpayers, who attain the age of 18 years within a tax year and older, shall file an annual municipal income tax return with the Municipality, regardless of income or liability. (b) If an individual is deceased, any return or notice required of that individual shall be completed and filed by that decedent's executor, administrator, or other person charged with the property of that decedent. (c) If an individual is unable to complete and file a return or notice required by the Municipality in accordance with this chapter, the return or notice required of that individ- ual shall be completed and filed by the individual's duly authorized agent, guardian, con-