1943-13411
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FR11S Fr SCHUTZ
ATTORflEYS AT LA®
402-4al 6AMR TP AMERICA SLOG.
ANAHEIM, CALIFORNIA
TELMON 3456
RESOLUTION 1341
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANAHEIM RELATING
TO THE ADMINISTRATION OF THE CURRENT TAX PAYMENT ACT OF 1943.
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 with—
hold 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 THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF ANAHEIM as follows:
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 o r 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.
2. That the City Clerk pay all monies accumulated from
such withholdings 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) within
ten days after the close of each calendar month.
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FRIIS Er SCHUTZ
/ITT0e00YS 4T L4v
402404 04010 OP AM0RIC4 OLOG.
ANAHEIM, CALIFORNIA
TeLernone 3456
3. That 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 Cler
shall furnish to each employee with respect to his employment durin
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.
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.
The foregoing resolution is signed and approved by me
this 6th day of July 1943.
Attest:
/1J5'�%y/
Ir of Anaheim
erk of the
Mayor of the ity of Anaheim