2023-143 Ordinance - Laserfiche WebLink

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subsequent days in that calendar year on which the employer pays qualifying wages to the employee for personal services performed in [Municipality/City/Village]. (b) An employer required to begin withholding tax for the City under division (C) (4) (a) of this section may elect to withhold tax for the Cityf or the first 20 days on which the employer paid qualifying wages to the employee for personal services performed in [Municipality/City/Village]. (5) If an employer's fixed location is in the City and the employer qualifies as a small employer as defined in Section 1501.02 , the employer shall withhold municipal income tax on all of the employee's qualifying wages for a taxable year and remit that tax only to the City, regardless of the number of days which the employee worked outside the corporate boundaries of the City. To determine whether an employer qualifies as a small employer for a taxable year, a the employer will be required to provide the Tax Administrator with the employer's federal income tax return for the preceding taxable year. (6) Divisions (C)(2)(a) and (4) of this section shall not apply to the extent that a Tax Administrator and an employer enter into an agreement regarding the manner in which the employer shall comply with the requirements of Section 1501.04. (Ord. 2015-104. Passed 12-15-15.) 1501.05 ANNUAL RETURN; FILING. (A) An annual City income tax return shall be completed and filed by every individual taxpayer eighteen (18) years of age or older and any taxpayer that is not an individual for each taxable year for which the taxpayer is subject to the tax, whether or not a taxis due thereon. (1) The Tax Administrator may accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer under Section 1501.04 of this Chapter when the nonresident individual taxpayer's sole income subject to the tax is the qualifying wages reported by the employer, agent of an employer, or other payer, and no additional tax is due the City. (2) Retirees having no Municipal Taxable Income for City income tax purposes may file with the Tax Administrator a written exemption from these filing requirements on a form prescribed by the Tax Administrator. The written exemption shall indicate the date of retirement and the entity from which retired. The exemption shall be in effect until such time as the retiree receives Municipal Taxable Income taxable to the City, at which time the retiree shall be required to comply with all applicable provisions of this ordinance/chapter. (B) If an individual is deceased, any return or notice required of that individual shall be completed and riled by that decedent's executor, administrator, or other person charged with the property of that decedent.