HomeMy WebLinkAboutResolution No. 1802RESOLUTION NO. 1802
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AZUSA, LOS ANGELES COUNTY, CALIFORNIA RELATING
TO THE ADMINISTRATION OF THE CURRENT TAX PAYMENT
ACT OF 1943.
The City Council of the City of Azusa does resolve as
follows:
WHEREAS, the Current Tax Payment Act of 1943 provides
for the collection of income taxes at the source by
employers; and
WHEREAS, municipal employees are subject to the tax
and municipalities are made withholding agents and required
to withhold such tax and to return and pay over the proceeds
thereof to the Federal Government; and
WHEREAS, the withholding applies to all wages paid on
or after July 1, 1943, except wages paid during the calendar
year 1943 with respect to a payroll period beginning before
July 1, 1943; and
WHEREAS, deductions, at the option of the employer,
may be computed on the wages paid at any payroll period, or
upon the basis of wage bracket withholding tables set forth
in Section 1622 (c) (1) of the act; NOW
NOW THEREFORE, the City Council of the City of Azusa
does hereby resolve as follows:
SECTION 1. That, beginning with the first payroll
period commencing after July 1, 1943, and on every payroll
thereafter, the City Clerk is hereby authorized and directed
to deduct and withhold from the wages or salary paid to each
officer or employee of the city the amount required by the
Current Tax Payment Act of 1943 based on the wage bracket
withholding tables provided for in Section 1622 (c) (1) of
said Act.
SECTION 2. The City Clerk at the time of making up
the payroll or immediately thereafter, shall transfer the
monies deducted therefrom under the provisions of this
resolution to t separate account in the First National
Bank of Azusa designated "Income Tax Account, held for the
benefit of the Commissioner of Internal Revenue." The
monies accumulated from such withholdings shall be paid by
the City Clerk to the United States Collector of Internal
Revenue for the District in which this city is located (or
such depositaries or financial agents as are designated by
regulations adopted pursuant to the Current Tax Payment Act
of 1943) on or before the last day of the month following
the close of each quarter of the calendar year, or where
the withholding is more than 6-100 a month, within ten days
after the close of each calendar month.
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SECTION 3. On or before January 31 of each year
subsequent to 1943, or when the last 'payment of wages is
made, if employment is terminated before the close of the
calendar year, the City Clerk shall furnish to each employee
with respect to his employment during the.calendar year, a
written statement showing the wages paid to him for the
period covered and the amount of the tax withheld and paid
in respect to such wages. A duplicate of such statement
shall be made and filed in accordance with regulations
prescribed by the Commissioner of Internal Revenue. The
aforesaid officer shall keep such records and make such
reports to the Commissioner of Internal Revenue of wages
paid and the tax collected and paid with respect thereto as
the Commissioner may require and prescribe under the provisions
of said Act.
SECTION 4. The taxes to be withheld and collected
under this resolution shall not apply to any taxable year
commencing after the date of cessation of hostilities in the
present war and the account established for the receiving of
the tax fund hereunder shall be closed with the last payment
to the Federal Government of the fund withheld.
BE IT FURTHER RESOLVED that the Mayor shall sign this
resolution and the City Clerk shall attest the same and
certify to the passage and adoption thereof.
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Walter Malone
Mayor of the City of Azusa
Attest:
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M. A. Hy
City Clerk of tfie City of Azusa
Passed, approved and adopted this
19th day of July, 1943.
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I, M. -A. Hynes, City Clerk of the City of Azusa,
Los Angeles County, California, do hereby certify that
the foregoing resolution was duly and regularly adopted
by the City Council of the City of Azusa at a regular
meeting of said City Council held in the regular Council
Chambers of said City Council in said City on July 19,
1943 and that the same was passed and adopted by the
following vote of the Council:
AYES: Councilmen: Owens, Lamm, Bradshaw, Morden, Malone.
NOES: Councilmen: None
ABSENT: Councilmen: None
M. A. Hynes
City Clerk of the Ci of Azusa