§ 114-27. Withholding tax; federal and state taxes.
Latest version.
(a)
The chief financial officer is directed to make the proper deductions from the wages
or salaries of employees in accordance with the income tax laws enacted by the United
States. It shall be the duty and responsibility of each department to furnish the
chief financial officer a signed withholding exemption certificate, in such form and
containing such information as the Commissioner of Internal Revenue, with the approval
of the Secretary of the Treasury by regulations prescribed, on each employee in the
department and on each person subsequently employed. For a change of status, the employee,
through the department head, is required to furnish the chief financial officer a
new certificate not later than ten days after such change occurs. Failure to comply
with this subsection shall subject the head of any department or any employee to removal
from office by the mayor and council.
(b)
The chief financial officer is directed to make the proper deductions from the wages
and salaries of employees in accordance with O.C.G.A. tit. 48, ch. 7, art. 5 (O.C.G.A.
§ 48-7-100 et seq.), as amended. It shall be the duty and responsibility of each department
head to furnish the chief financial officer with a signed withholding exemption certificate,
in such form and containing such information as the state revenue commissioner prescribes,
on each employee in the department and on each person subsequently employed. For change
of status, the employee, through the department head, is required to furnish the chief
financial officer a new certificate not later than ten days after such change occurs.
Failure to comply with this subsection shall subject the head of any department or
any employee to removal from office by the mayor and council.
(Ord. No. 2007-22(06-O-2700), § 1, 3-27-07)
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