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 November 15, 2004 
  Dear Employer, 
 Please be advised that there has been a significant change with the Income Tax Ordinance for 
all businesses that submit withholding tax payments to the City of Muskegon. 
 The City of Muskegon has adopted the provisions of chapter 3 of Public Act No, 284 of 1964, added by 
Public Act No. 42 of 1969 (MCL 141.701), is hereby incorporated in its  entirety in this division.  The 
collection of tax authorized by section 60 of such chapter 3 (MCL 141.760) shall be on monthly basis 
for those employers where the amount withheld in a calendar month exceeds $100. 
 Effective January 1, 2005 , the City of Muskegon will require employers over the one 
hundred dollar withholding threshold to pay the full amount of tax withheld on or before the 
last day of the month following the close of each calendar month.  Monthly deposits are not 
required for employers if their monthly withholdings are less than one hundred dollars.  If you 
are not required to file on a monthly basis, continue to remit your withholding deposits 
quarterly.    
 In order to ensure a smooth transition for next year, further instructions will be included in 
your pre-identified withholding booklets that will be mailed out later this year.  If you have 
any further questions or concerns, please contact our office at (231)724-6770. 
 Also, next year W-2 information may be submitted to our department using the Federal Filing 
Format (MMREF).  Please, remember to include critical fields that contain the local 
(Muskegon) entity code, Muskegon taxable income, & Muskegon tax withheld.  Media 
submitted to our department that is not properly formatted will be rejected.  
 Thanks for your cooperation, 
City of Muskegon 
Income Tax Department