. , ' ? • ? •?,,,,?'
<br />January 1, 1991, by all corporations, derived
<br />from 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 City 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 Ordinance No. 68-105, passed June 18, 1968, is hereby
<br />amended to read as follows:
<br />"1501.0502 EFFECTIVE PERIOD.
<br />The tax imposed by this Titie` 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 January 1,
<br />1991."
<br />Section 4. Section 1501.1302 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 Ordinance No. 71-161, passed December 21, 1971, is hereby
<br />amended to read as follows:
<br />111501.1302 COLLECTION AT SOURCE.
<br />(a) In accordance with the rules and regulations
<br />prescribed by the Administrator, each employer within or
<br />doing business within the City 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 by the employer to 2iis 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 amount of the tax so deducted by 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 payment of
<br />the amount 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 shall be on a form or forms
<br />prescribed by or acceptable to the Administrator and shall
<br />be sub,ject 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, untii payment is made bq such
<br />- 4 -
|