1967 1021 Ordinance - Laserfiche WebLink

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£ollowing 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 sub- sections (c), (d), and (e) hereof. Said returns shall be on a form or forms prescribed_by or acceptable to the pdministrator 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 been withheld. (b) Such employer itt collecting said tax shall be deemed to hold the same, until payment is made by such employer to the Village of Mayfield, as a Trustee for the benefit of the Village of May£ield and any such tax collected by such employer from his employees, shall, until the same is paid to the Billage of Mayfield be deemed a ttust futtd in the hands of such employer. (c) Such employer who deducts the tax in an amount of $250.00 or more in the first or second month of a calendar quarter shall, on.or before the 20th day of the following month, pay to the Administrator the amount of taxes so deducted. (d) Such employer who makes such payments on a monthly basis fbr the first two months of a calendar quarter shall pay such 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) Said payments shall be on a form or forms furnished by or obtainable_upon request from the Administrator, setting forth the amount o£ 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 quartarly return of income tax withheld, (b) No person shall be required to withhold the tax on wages or other compensation,paid domestic servants employed by him exclusively ih or about such person's residence, even though such residence is in the Village of Mayfield but sucl? employee shall be subject to all of the requirements of this Ordinance. Sec. 111.1303. Declarations of income Not Collected at Source. Every person who anticipatea any taxable income which is not subject to Section 111.1302 hereof or who engages in any businesa, profession, enterprise or activity subject to the tax imposed by Section 111.0501 hereof, shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any; provided, however, if- a person's income is wholly from wages from which the tax will be withheld and remitted to the Village of Mayfield in accordance with Section 111.1302 hereof, such person ¢eed not file a declaration. Sec. 111.1304 Filing of Declaration. (1) The declaration required by Section 111.1303 above shall be filed o¢ or before April 30 of each year during the effective period set forth in Section 111.0502 or within four (4) months of the date the taxpayer becomes subject to tax for the first time. .. 11.