HomeMy WebLinkAbout0512 OrdinanceORDINANCE NO. /
AN ORDINANCE ADOPTING PAYROLL PROCEDURE IN THE COLLECTION AND
DISBURSEMENTS OF THE "VICTORY TAX" REQUIRED FROM CITY EMPLOYEES
1 UNDER THE VICTORY TAX PROVISIONS OF THE ACT OF CONGRESS KNOWN AS
THE REVENUE ACT OF 1942 AND ANY FURTHER ACTS OF CONGRESS PROVIDING
2 FOR THE SAME.
3 WHEREAS, municipal employees are subject to the so—called.
4 "Victory Tax" of the Revenue Act of 1942, and municipalities are made
5 withholding agents and required to withhold such tax upon all wages
6 paid as income after January 1, 1943, and to return and pass over the
7 proceeds thereof to the Federal Government, now, therefore.
8 THE CITY COUNCIL OF THE CITY OF PASCO DO ORDAIN AS FOLLOWS:
9 SECTION ONE. That beginning with the first payroll after
10 January 1, 1943, the City Clerk is hereby authorized and directed
11 to deduct and withhold from the wages or salaries paid to each
12 employee or officer of the city, such an amount as required by the
13 Revenue Act of 1942, and its future amendments in the amount of 5%
14 or any other percentage required thereafter of the amount thereof on
15 every employee, over and above any exemptions permitted by said Revenue
16 Act.
17 SECTION TWO. The City Clerk at the time of making up the payroll
18 or immediately thereafter, shall transfer the monies deducted therefrom,
19 under the provisions of this resolution to a separate account in the
20 office of the Treasurer of the City of Pasco, Washington, where they
21 shall be deposited and designated as "Victory Tax Account Held for
22 the Benefit of the Collector of Internal Revenue." The monies
23 cumulated from such withholdings, as long as said "Victory Tax"
24 shall be in effect shall be paid during each quarter of the calendar
25 year by the City Treasurer _15- the United States Collector of Internal
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Revenue for
the District in which this City is located, on or before
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the last day
of the month following the close of any such quarter..
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SECTION
THREE. The City Clerk shall comply with all provisions
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of the Revenue
Act, regarding statements to employees, and shall keep
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such records
and'make such reports as the Bureau of Internal Revenue
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may require
and prescribe.
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SECTION
FOUR. All acts in making Victory Tax deductions for the
payroll period
of January 1, 1943, to the date of the passage of this
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Ordinance in conformity with the Revenue Act of 1942, are hereby con—
firmed and ratified.
PASSED AND APPROVED THIS �� DAY OF FEBRUARY, 1943.
MAYOR
ATTEST:
City Clerk
APPROVED A4 TO FORM:
City At orney