Instructions For Preparing and Filing Form EQR


 


Who must file:

Each employer with the Village of Crestline (who has established an "employer-employee" relationship) who employs one or more persons is required to withhold the tax of 2% from all compensation paid employees at the time or times such compensation is paid, and to file Form EQR and remit such tax to the Department of Taxation on or before the last day of the month next following the quarterly period in which the withholding was made.

Definition of "Employer"

The term "employer" means an individual, copartnership, association, corporation (including a corporation of the first or non-profit class), governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, section, unit, or any other entity, who or that employs one or more persons on a salary, wage, commission, or other compensation basis, whether or not such employer is engaged in business as defined in the Ordinance and in the Regulations.

Quarterly Return:

The quarter in which compensation is paid, not earned, is the period for which Quarterly Return on Form EQR is to be made.

 

Failure to File Return and Pay Tax

Any person, firm or corporation who shall fail, neglect or refuse to make any return or declaration required by the Ordinance, or any taxpayer who shall refuse to pay the tax, penalties and interest imposed by the Ordinance, or any person who shall refuse to permit the Department of Taxation or any duly authorized agent or employee to examine his books, records and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid payment of the whole or any part of the tax shall be guilty of misdemeanor and shall be fined not more than Five Hundred Dollars ($500.00) or imprisoned for not more than sixty (60) days, or both.  The failure of any taxpayer to receive or procure a return shall not excuse such taxpayer from making a return or from paying such tax.

 

Item 1-Shall be the actual tax withheld for Crestline at the rate of 2%.

 

Item 2-To adjust current payment for underpayment in previous quarter. Specify which.

 

Notify Administrator promptly of any change in ownership or name and address shown on face of this form.

 

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