employer of any change of residence and the date thereof.
<br />J. Domestic Help - No person shall be required [o withhold the fax on the wages or
<br />other compensation paid domestic servants employed exclusively in or about such
<br />person's residence, but such employee shall be subject to all of
<br />the requirements of the Ordinance.
<br />G:03 Collection a[ Source - Return and Payment of Tax Withheld and Status of Employers
<br />A Manager's Obhgation:
<br />1. Every manager is deemed to be a trrutee of dtis mutricioaGty in collecting
<br />and holding the tax required under Ordinance W be withheld, and the funds
<br />so collected by such withholding are deemed to be [nrst funds.
<br />Every manager is liable directly to this municipality for payment of such
<br />that, whether actually collected by such employer or not Any tax
<br />deducted and withheld is to be considered paid to dtis onunicioality,
<br />whether or not the employer actually remits the tax to tins mutdcinality for
<br />puoposes of detemairdng employee payments or credits.
<br />2. fill managers shall be personally Gable to the extent bf the tax, interest'and
<br />penalty jointly and severally, for failure [o file the employer's return or to
<br />pay the employees tax, interest and penalty as requhed under this
<br />Ordinance.
<br />3. No change in structure by an employer, including a fundamental change,
<br />discharges ifs managers from liability for the employees' or managers
<br />failure [o remit funds held in bust, ro file a tax return or m pay faxes.
<br />B. Dates and Requirements - My tax deductions from salaries, wages and other
<br />compensation requhed to be made by employers are to begin with compensation
<br />earned on and after the effective date of the Income Tax Ordinance of this
<br />municipality.
<br />I. Such payment shall be made on an Employers Municipal Tax Withholding Statement (Fomn
<br />11) famished by or obtainable upon request from the Administrator, setting forth the
<br />amount of tax deducted for the month. A copy of the Employees Municipal Tax
<br />Withholding Statement (Fomt 11) will be retained by the employer for his records. If
<br />validation of the taxpaye2s copy is deemed necessary by the employer, the employer
<br />must enclose a stamped, selfaddeessed envelope with his remittance, and the original and
<br />his copy ofthe Empldyers Municipal Tax Withholding Statement
<br />The employer (in additon to any return required to be filed with respect
<br />to its own earnings or net profits) shall, on or before the last day of each
<br />month file a return (Employees Municipal Tax Withholding Statement,
<br />Form 11) and pay to the Administrator the amount of taxes so deducted
<br />or withheld with respect to compensation paid to all of its employees
<br />subject to the tax under the Ordinance of this municipaliw during the
<br />previous month. If the amount of tax so deducted by an employer for this
<br />municipality in any one month is less than $100.00, the employer may
<br />defer the filing of a return and payment of the amount deducted until the
<br />last day of the month following the end of the calendar quarter in which
<br />such month occurred.
<br />a. The return (Employer's Municipal Tax Withholding Statement,
<br />Forth 11) required m be filed under this Section shall be made on
<br />the form famished by or obtainable from the Adrninishator.
<br />3. fill tax so withheld and so required to be reported must be paid to the
<br />Administrator in full a[ the time of filing of such form.
<br />C. Overwithholding - If more than the amount of tax requued to be deducted by the
<br />Ordinance is withheld from an employee's pay, such excess maybe refunded by
<br />the employer or the Adminisnator, depending upon the circumstances and the time
<br />when the overwithholding is detemdned as follows:
<br />1. Clurent Employees:
<br />a. ff the ovecwithholding is discovered in the same month, the
<br />employer shat make the necessary adjustment directly with the
<br />employee and the amount to be reported on the Employer's
<br />Municipal Tax Withholding Statement (Form I I) as withheld shat
<br />be the corrected amount.
<br />ffthe oveewdihholding is discovered in a subsequent mondr of the
<br />same calendar
<br />year, the employer may make proper adjustment with the
<br />employee. 1n such case, the Employers Municipal Tax
<br />Withholding Statement (Form 11) for the month m which the
<br />adjustment is made shat reflect the total amount actually withheld
<br />for the month and the amount of the adjustment deducted
<br />therefrom. Also, an amended Form 11 must be filed for the
<br />month in which the error occurred reflecting the adjustrnenG
<br />c, ff the overwitlilrolding is discovered in a subsequent month of the
<br />following calendar year, the employee must make and file a
<br />request for a refimd. This request is to be filed on a torn
<br />prescribed by and obtainable from the Adminisna[or.
<br />2. ForrrerEmployees:
<br />a. 1n the cases where an amount in excess of the fast has been
<br />withheld from an employee who is no longer employed by the
<br />employer, the Administrator shall refimd the amount of such
<br />excess withholding to the employer.
<br />b. Jf the error is discovered by the employee, such employee shall fde
<br />a claim with the Administrator and upon verification thereof by the
<br />employey the Administrator shall refimd the amount of such
<br />excess withholding to the employee.
<br />D. hrsufficient Withholding - If less than the amount of tax rerprired ro be deducted is
<br />withheld from the employee and is discovered in the same yeaz, such deficiency
<br />shall be withheld from subsequent wages. If the employex/employer reladoeuhip
<br />has temrinated, or if the undeewithholding is discovered in a later year and the
<br />employee%mployer relafionship still exists, the employer strall notify the
<br />Adminishator of such deficiency and the Beason therefore, and paymentsliall be
<br />made by the employer in confomrity with Section 6:02 of these Regulations.
<br />E. Annual Reconciliation - On or befog February 28th following any calendar year
<br />in which such deductions have been made by any employer, such employer shall
<br />file with the Adtninistratoy in the
<br />foma prescribed 6y the Adminisuator, an Wocmadon return for each employee
<br />from whom municipal income tax has been withheld showing the name, address
<br />and social security number of the employee, the total amount of taxable
<br />compensation paid during the year and the amount of municipal income tax
<br />withheld for this municipalty from each employee.
<br />F. Rewnciliafion Return - N addition to such information returns and at the time the
<br />same are filed, such employer shall file with the Administrator Form 17 to enable
<br />the Administrator to reconcile the sum [oral of taxes withheld as disclosed by the
<br />total W-2 Forms or lists of employees. The Foyer 17 shall also reconcile to prior
<br />remittances and returns filed by the employer for such tax yeaz with inspect to
<br />taxes withheld.
<br />G. Types of Reconciliation -The ittfomration return covered under Section 6:03.E
<br />shall be made by each employer as follows:
<br />I. Effective January I, 2002 the Regional Income Tax Agency is requiring aG
<br />Employers issuing 250 or more W-2's to file tax year 2001 W-2's on electronic
<br />media. Employees filing fewer than 250 W-2's are enwumged but are no[ required to remit
<br />W-2 forns electronically. fill magnetic media reporting for W-2 copy
<br />infomafion must conforn to the Social Security Adrninistmdon's magnetc
<br />media reporting and electronic filing for tax year 2001 (MMREF-1). Copies of MMREF-1
<br />guidelines can be pointed using the social security adonirdshafion intemet page
<br />www.ssa.eov/emnloyer. RFfA grddeGnes can be printed from the RITA web site
<br />www.ritam. Also required to be filed on electronic media are employees with 250 or more
<br />1099-raise forays. And those employees cturently filing 100 or mare 1099-mist forms
<br />magnetically with SSA
<br />2. Those employers ruing Form W-2 famished commercially may submit a copy of such
<br />commercial W-2 providing the copy fiunished to tbis municipality ttuough its agent, the
<br />Jegional Inwme Tax Agency, cleazly showing the information required in Section
<br />6:03.E.
<br />3. Those employers no[ using Fomr W-2 famished epmmemially may obtain fomu upon
<br />request from the Administrator.
<br />4. Where the fimilshing of this information as above indicated will create a distinct hardship,
<br />[he employer, upon written request m the Administa[or, may be permitted m famish a
<br />list of all employees subject to the tax, which shall show the employee's full name, last Imown
<br />address, social security number, gross amount of taxable compensation paid during the year
<br />and the amount of municipal income tax withheldfor this munidioaGty
<br />5. Upon written request made to the Administator on or before the due date set forward
<br />in Section 6:03.E of the Regulations, in a fmmtat to be pescrbed by the AdminisSamr,
<br />the information included in Section 6:038 of these Regulations maybe submitted on
<br />computer magnetic tape or computer paper listing.
<br />6:04 Dates of Payments of Estimated Tax
<br />A The esfvnated tax may be paid in full with the Declaration of Estimated Tax or m
<br />equal instaGments on or before the last day of the fourth, seventh and tenth months,
<br />of the taxable year and the last day of the first month of the year following the
<br />taxable year.
<br />B. When filing a DeclaraSon of Estimated Tax (Form 32) or a Declaration of
<br />Estimated Net Frosts (Poem 20), the return must be accompanied by at ]east one-
<br />fourth of the estimated tax due thereon.
<br />C. 1n the event an Amended Declaration of Esthated Tax has been Sled, the unpaid
<br />balance shown due thereon shall be paid in equal installments over the remaining
<br />payment dates.
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