HomeMy WebLinkAboutReso - CC - 022-1943RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BURLINGAA4E RELATING TO THE ADMINISTRATION OF THE
CURRENT TAX PAYMENT ACT OF 1 9 4 3.
WHEREAS, the Current T^s 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 there-
of to the Federal government; and
WTHF,REAS, 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 nay roll. 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.
NOVI THEREFORE, the City Council of the City of Bur-
lingame does hereby resolve Ac follows:
Section 1. That, beginning with the first payroll
period commencing after July 1, 1943, and on every payroll
thereafter, the City Treasurer 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 paid by the
Current Tax Payment Act of 1943 based on the wage bracket with-
holding tables provided in Section 1622 (a) (1) of said act;
Section 2. The City Treasurer st the time of making
up the payroll or immediately thereafter shall transfer the
monies deducted therefrom under the provisions of this resolution
and deposit the same in a separate account in the Burlingame
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branch, Bank of .America, National Trust and Savings Associa-
tion, 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 Treasurer
to the United States Collector of Internal Revenue in San
Francisco, California, 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 $100.00 a month, within ten
days after the close of each calendar month.
Section 3. On or before January 31, of each year
subsequent to 1943, or when the last payment of wages is paid,
if employment is terminated before the close of the calendar
year, the City Treasurer 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 tax withheld and paid in respect to such
wages. A duplicate of each 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 raid 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 funds hereunder shall be closed with the last payment
to the Federal Government of the funds withheld.
The foregoing Resolution etas introduced and duly
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adopted at a rep-ular meeting of the City Council of the City
of Burlingame held on July 6, 1943, by the following vote:
AYES COUNCILb1EN: BURROWS, COL& AN, DAHL, HUNT, ROTA
NOES COUNCIILLEN: NONE
ABSENT COUNC HMN: NONE
ATTEST:
CITY CLERK
____MAYOR
� II m
JUL `f 1943
IN OFFICE OF
LITY CLERK
ASSESSOR
CITY OF BUeRLINGAME