Instructions For Completing 2011 City Of Newark Payroll Tax Form Page 2

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INSTRUCTIONS FOR COMPLETING 2011 CITY OF NEWARK PAYROLL TAX FORM
Business Tax 10 Number
Business tax ID number is either your Social Security number or your
business Federal Employer Identification Number (FEIN).
Business Start Date
Enter date business began operations in the City of Newark.
Business Name - Fill in the legal name of the employer; if the employer is a subsidiary, report the
name of the parent organization.
Business Address - The physical address of your business: Street Address, City, State and Zip
Code.
Business Telephone Number - Enter your full business telephone number.
Email Address - Enter the corresponding business email address.
Business Closed/Sold Date - If your business has ceased operations in Newark, indicate the last
day of operations under your ownership.
Number of Employees - Enter the number of employees.
1.
Enter total wages, tips, and other compensation.
Total wages, tips and other compensation shall mean an amount equal to the total
remuneration paid by an employer to employees which is subject to Federal Income Tax
withholding by the employer for Federal income tax purposes for services rendered, other
than domestic services in a private residence, if:
a. Services are performed within the City of Newark.
b.Services performed are supervised from within the City of Newark.
c.The principal location where employees report is within the City of Newark.
(If line 1 is less than $2,500.00 enter the amount on line 1 and zero on line 3, sign,
date and submit return).
2.
Apportionment adjustment
In general, for 1.a, above all wages, tips and other compensation shall be attributed to the
tax. Apportionment applies where payroll is incurred by reason of work performed or
services rendered by an individual partly within and partly without the City. The portion of
gross payroll subject to the Newark Payroll tax may be allocated as follows:
a. Total number of working hours employed within the City to the total number of working
hours within and without the City.
b. Volume of business transactions in the City by an individual, to the volume of business
by such individual within and without the City.
c. Case by case determination approved by the Director, based on impractical or
unreasonable apportionment circumstances (e.g. unusual compensation)
d. Stable payroll percentage allocation based on facts relevant to the business
(rescindable by the Director at any time)
1.
Total Taxable Payroll: Enter amount on line
1
for the total wages, tips, and other
compensation, if no apportionment. Otherwise, subtract apportionment
line 2, from line 1
and enter
remainder as Total Taxable Payroll.
Calculate the amount of payroll tax due to the City by multiplying Line 3 by the
Payroll Tax Rate of 1
%
(,01). If
3 is
or
enter
on
tax.
Total Amount Due
5,
Sign and date the return
tax may be obtained from the
of Newark Division of
information
973-733-3770. A copy
the
tax ordinance
68
&
FE
obtain
the
973424-4117.
Taxes
of Newark, New

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