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<br />March 1, 1991, by all corporations, derined from <br />sales made, work done, services performed or <br />rendered and business or other activities con- <br />ducted in the City of North Olmsted, whether or <br />not such corporations have an office or place of <br />business in the Citq of North Olmsted." <br />Section 3. Section 1501.0502 of the Codified Ordinances of the City <br />of North Olmsted, Ohio, as established by Ordinance No. 67-70, passed May 16, <br />1967, as amended by Ordittance No. 68-105, passed June 18, 1968, is hereby <br />amended to read as follows: <br />"1501.0502 EFFECTIVE PERIOD. <br />The tax imposed bq this Title shall be levied, <br />collected and paid with respect to the salaries, wages, <br />commissions and other compensation, and with respect to the <br />net profits of businesses, earned on and after March 1, <br />1991." <br />Section 4. Section 1501.1302 of the Codified Ordiaances of the City <br />of North Olmsted, Ohio, as established by Ordinance No. 67-70, passed Maq 16, <br />1967, as amended by Ordinance No. 71-161, passed December 21, 1971, is hereby <br />amended to read as follovrs: <br />"1501.1302 COLLECTION AT SOURCE. <br />(a) In accordance with the rules and regulations <br />prescribed bq the Administrator, each employer within or <br />doing business within the Citq of North Olmsted shall <br />deduct, at the time of payment of such salaries, wages, <br />commissions or other compensation, the tax of two percent <br />per annum of the gross salaries, wages, commissions or <br />other compensation due bq the employer to his employees and <br />shall, on or before the last day of each month, make a <br />return and pay to the Administrator the amount of taxes so <br />deducted during the previous month; provided, however, that <br />if the atnount of the tax so deducted bq any employer in any <br />one month is less than one hundred dollars ($100.00), the <br />employer may defer the filing of a return and paytnent of <br />the aznount deducted until the last day of the month <br />following the end of the calendar quarter in which -such <br />month occurred. <br />(b) Such returns shail be on a form or forms <br />prescrihed by or acceptable to the Administrator and shall <br />be subject to the rules and regulations prescribed therefor <br />by the Administrator. Such employer shall be liable for <br />the payment of the tax required to be deducted and withheld <br />whether or not such taxes have, in fact, been withheld. <br />(c) Such employer in collecting the tax shall be <br />deemed to hold the same, until payment is made by such <br />- 3 -