HomeMy WebLinkAboutORD 253 Authorizing Deductions of Wages for Victory Taxes
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ORDINANCE NO. -22..Q__
AIT ORDIl\~-'iNCE _,-\UTHORIZIFG DEDUCTICES OF FIv-~ P'~R C3~::T TO B~
!,:iADE FROM ~\LL ""TAG"8S CR g).LARE.S PAY).lJL:J: BY TE::~ CITY OF T,'~ST Ul\II-
VERSITY PLACE:, TZXA3, !l.F~R JAI':DARY 1, 1943, IN Cm:PLIAHCE ~HTP"
U. S. R-:;;VENtE ACT OF 1942; PROVIDTt~G FOR ACCUlVTILATIO)\T OF D~DUC.:..
TIONS; DEP03ITI1\JG SAME IN S::J::P),RATE FUI'JD, Arm ?AY1~~!;rrrS FROM SUCH
FUND; PROVIDI1\TG FOR RTBPORTS OF TA~{ES T;nTHillLD; PROVIDING FOR
rIT'1ci'R1IcIN"TI""P OTi' m1HT<:! (\"RDI"Ttl':r(1Ti'. -pn('\JIDI'1\T(j Li"nLl HODlTi'I0^TION OF I\LL
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ORDINLNCJS OR PARrrs O:;T ORDII~"~NCE3 IHCO:TSIST3l'TT B3RET:VITH; AIm DE-
CLA-RING AN ,::;E}~itG::.I;rcc.
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BE IT ORDAIl~D 3Y Tr:=S CITY OOtl\.:ISSIOH OF T".clE CITY OB' \f.a;ST
UlJIVERSITY" PLACE, TEL';'s:
Section 1. D~Dt;CTIOY; TC BJ.: L:::A.DE: That beginning with the
first payroll on or after January 1, 1943, the City of ~est Uni-
versity Place is hereby authorized and directed to deduct and
withhold from the v!ages or salary paid to each officer or employee
of the City the Victory Tax in such an a~ount as is required by
the U. S. RevenueAct of 1942 on every payroll.
Section 2. ACCU1;lTLiiTICE, DEPOSITInG ~;1nj 2lA1.1'.=J.:17T OF FUJ::;DS:
The City of '}estUniversity Place, at the time of making up the
payroll or i~Ioodiately thereafter, shall transfer the monies de-
ducted therefrom under the provisions of this ordinance to a
separate account in the University State Bank of Houston, Texas,
where they shc'<.ll be deposited and designated as a"IJictory Tax
Account II, and held for payment to the U. S. Colle ctor of Internal
Revenue. The monies accumulated from such withholdings during
each quarter of ,the calendar year shall be paid to the United
States Collector of Internal Revenue for theDistrict in which
this city is located on or before the last day of the month follow-
ing the close of any such quarter.
Section 3. REPORT C::J' TAX ~nTHHELD: During the month of Jan-
uary, 1944, and d urine; each January thereafter, or when t he last
payment of wages or salary is made, if employment is terminated
before the close of the calendar year, the City of ~est Univer-
sity Place Shall furnish to each employee with respect to his em-
ployment during the calendar year, a written statement showing
the wages or salary for the period covered and the amount of tax
withheld and paid in respect to such wages or salary. A copy of
this statement for every officer and employee shall be included
with the final return for the preceding calendar year to theCol-
lector of Internal Revenue. The City of West University Place
shall keep such records and make such reports to the Bureau of
Internal Revenue of wages and salaries paid and the tax collected
and paid with respect thereto as that Bureau laay require and pre-.
scribe.
Section 4. TERMINATION: The taxes to be withheld and col-
lected under this ordinance shall not apply to any taxable year
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commencing after the date of cessation of hostilities in the pre-
sent war, and the account established for the receiving of the
tax funds hereunder shall be closed with the la st payment to the
Federal Government of the funds withheld. The operation of this
ordinance shall terminate at that time or sooner if the victory
tax is terminated by Federal action prior. to that time.
Section 5~ ~m~IDMENT: The' provisions of all ordinances op
parts thereof now in effect relating to payroll procedures of
this city inconsistent herewith or with the prOVisions of the
Revenue Act of 1942 relating to the Victory Tax, are to that ex-
tent modified so as to confor~ to this ordinance, and said Act.
Section 6.. EJ:>iIERGENCY: This ordinance is hereby _declared to
be an emergency measure made necessary for the preservation of the
public peace and safety and to meet the requirements of the Rev-
enue Act of 1942, and shall take effec't immediately. '
PASSED AND APPROVED this the
by a vote of ~ ayes.
11th day of January,A. D. 1943,
aoC~Af--W-
Mayor, City of West Univer-
sity Place, Texas.
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ity . e cretary. .
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