(A) Withholding by employer.
(1) In accordance with rules and regulations prescribed by the administrator, each employer within or doing business within the village shall deduct at the time of the payment of such salary, wage, commission or other compensation the tax of 2% of the gross salaries, wages, commissions or other compensation due by the employer to the employee and, except as provided in subsection (2), shall, on or before the last day of the month following the close of each calendar quarter make a return and pay to the administrator the amount of taxes so deducted.
(2) Employers of household employees, such as domestic help, casual employees, secretaries, administrative assistants and other individuals who perform their services in the employer's home, shall, on or before April 15 of each year, make a return, and pay to the administrator the amount of taxes so deducted, for the preceding year.
(3) The return shall be on a form or forms prescribed by or acceptable to the administrator and shall be subject to the rules and regulations prescribed therefor by the administrator.
(4) The employer shall be liable for the payment of the taxes required to be deducted and withheld, whether or not the taxes have in fact been withheld.
(B) Employer considered as trustee. The employer in collecting the tax shall be deemed to hold the same, until payment is made by such employer to the village, as a trustee for the benefit of the village, and any tax collected by the employer from his employees shall, until the same is paid to the village, be deemed a trust fund in the hands of the employer.
('69 Code, § 97.06) (Ord. C-320, passed 10-12-70; Am. Ord. 1998-19, passed 10-15-98; Am. Ord. 2009-02, passed 4-13-09)