§ 311-25. Qualifying Wages Withholding Return; List of Employees.

(a)

(i)

On or before the last day of February of each year, an employer shall file a withholding tax reconciliation return with the tax commissioner showing the sum total of all qualifying wages paid to all employees, the portion of which, if any, was not subject to withholding along with an explanation for the same, and the portion of which was subject to withholding, together with the amount of such withholdings remitted.

(ii)

Such return shall include information concerning each employee from whom the municipal income tax was withheld, or should have been withheld, during the preceding calendar year, showing the name, address, zip code and social security number of each such employee, the total amount of qualifying wages paid during the year and the amount of municipal income tax withheld. If the total tax withheld from any employee included tax withheld and remitted to another municipal corporation, the name of each such municipal corporation and the amount of same shall be separately shown on the return of information to the Municipality concerning each employee. Any other information required for federal income tax reporting purposes on Internal Revenue Service form W-2 or its equivalent form with respect to such employee, and other information as may be required by the tax commissioner, also shall be included in the return.

(iii)

Employers who are required to submit IRS Form W-2 information electronically for federal tax purposes shall submit the information required by the Municipality in electronic format. Except as otherwise provided in this paragraph, the submission of required information in an electronic format does not affect an employer's obligation to file the returns as required under this section.

(b)

The tax commissioner shall adopt rules governing the submission of the information required by this section. The tax commissioner may grant an exemption to an employer from the duty to submit the required information electronically upon application for such exemption by the employer and the employer's demonstration to the tax commissioner that the requirement to submit such information will impose a substantial hardship upon the employer.

(c)

In addition to the wage reporting requirements of this section, any business required by the Internal Revenue Service to report on Form 1099-MISC payments to individuals not treated as employees for services performed shall also report such payments to the tax commissioner when the services were performed in the Municipality. The information may be submitted on a listing that shall include the individual's name, address, social security number (or federal identification number), and the amount of the payments made. Federal form(s) 1099 may be submitted in lieu of such listing. The information shall be filed annually on or before the last day of February following the end of the calendar year in which such payments are made.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)