2023 EMPLOYER WITHHOLDING 
                                                             INSTRUCTIONS 
                                                                          
WHO MUST FILE:  Each employer who employs within the City one or more persons on a salary, commission or other compensation 
basis shall deduct at the time of payment of such salary, wage, commission or other compensation, the tax due from said employee and shall 
make a return and pay to the City Finance Director the amount of taxes so deducted. 
 
WHEN MUST YOU FILE:  Each employer who is required to withhold City taxes as described above must file monthly, semi-monthly or 
quarterly.  
 
Semi-Monthly: If during the previous calendar year, the tax exceeded $11,999.00, or if the total tax in any month of the preceding 
calendar year exceeded $1,000.00. For payroll paid within the first 15 days of the month, the payment date is the 3 rdbanking day after the 
15th, for payroll paid within the 16 ththrough end of month, the payment day is the 3  bankingrdday after the last day of the month.  Payments 
are to be made electronically. 
 
Monthly: If during the previous calendar year, the tax exceeded $2,399.00, or if any total in any month of the preceding calendar quarter 
the tax exceeded $200.00. Payments shall be made to the tax administrator not later than fifteen days after the last day of each month.  
 
Quarterly: If you are not required to make semi-monthly or monthly payments.  Payments shall be made not later than the last day of the 
month following the last day of each calendar quarter. 
 
Interest for late payment is 7% per annum (.583% per month.)  Penalty for late filing for each return is $25.00 per month up to a 
maximum of $150.00.  Penalty for late payment is 50% of the amount not timely paid (a one-time assessment). 
 
Failure to file return and pay tax:  Any person who shall fail, neglect or refuse to make any return required by this ordinance, or 
any taxpayer who shall refuse, neglect or fail to pay the tax, penalties and interest imposed by this ordinance; or any person, firm or 
corporation who shall refuse to permit the City Finance Director, or any duly authorized agent or employee, to examine his books, records and 
papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to evade the 
payment of the whole or any part of the tax, shall be guilty of a misdemeanor of the third degree.  An individual can be fined up to $500 and 
up to 60 days in jail.  A corporation can be fined up to $3,000.00.