How do I handle the 07/01/18 tax rate increase for withholding purposes?

Employers should begin the withholding with your last payroll in June, which will be your first payroll paid after July 1st.

Please pay particular attention to the bold-ed language from Canton's Income Tax Code, below.

     182.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
(A) (1) Each employer, agent of an employer, or other payer located or doing business in the Municipality shall withhold from each employee an amount equal to the qualifying wages of the employee earned by the employee in the Municipality multiplied by the applicable rate of the Municipality's income tax, except for qualifying wages for which withholding is not required under section 182.052 of this Chapter or division (D) or (F) of this section. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee.

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1. How do I handle the 07/01/18 tax rate increase for withholding purposes?
2. What is form 2106?
3. What are Estimated Quarterly Returns?
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5. How do I handle Early Retirement - Separation Payouts?
6. How do I handle Lump Sum Distributions?
7. How do I submit Federal Schedules?
8. What if I do not include a payment with my return?
9. What are "Qualifying Wages"?
10. What is witholding?
11. What are extensions?
12. What is the City of Canton Income Tax Rate and what type of Income is taxable?
13. What if I reside in Canton and work in an area with no municipal tax. How often must I file with Canton?
14. Is there an age limit for individuals subject to Canton Income Tax?
15. I am over 65. I am retired. My only income is from Social Security, company pension, interest, and dividends. Am I required to file a City of Canton Income Tax Return?
16. If an individual files late, is there a penalty?
17. Can I receive assistance in preparing my City of Canton Income Tax Return?
18. Can I obtain a copy of the City of Canton Income Tax Ordinance?
19. What is an Independent contactor?
20. What must I do if I am a contractor?
21. What do I do with a 1099?
22. Do I live in the City of Canton?