Quarterly payments
Sec. 8. An employer described in section 3 of this chapter shall
pay employment tax for each calendar quarter equal to the sum of the
following:
(1) for each month during which the employer employed at least
one (1) full time employee who was principally employed in the
county during that month, the tax for such month equals the total
number of full time employees principally employed within the
county during that month multiplied by the current tax rate; and
(2) for each employee described in clause (1) of this section the
employer is required to withhold the tax imposed on the employee
for that month under this chapter. The employer shall withhold the
tax from the employee, as an agent for the county. Notwithstanding
the amount of employment tax collected from its employees, each
employer is liable to the county for the tax imposed on its employees
under this chapter. Every employer and every officer, employee or
member of the employer who is responsible for withholding the taxes
from employees is personally liable for the taxes. The taxes to be
withheld by the employer constitute a trust fund in the hands of the
employer and are owned by the county.
(Formerly: Acts 1975, P.L.62, SEC.1.)
Last modified: May 28, 2006