187.16 COLLECTION AT SOURCE.

   (a)   In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of such salary, wages, commission or other compensation, the tax of two percent per year of the gross salaries, wages, commissions or other compensation due by such employer to such employee, and shall, on or before the last day of each month, to make a return and pay to the Administrator the amount of taxes so deducted during the previous month. However, if the amount of tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.

   (b)   The returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefore by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have, in fact, been withheld.

   (c)   Such employer in collecting such tax shall be deemed to hold the same until payment is made by such employer to the City as a Trustee for the benefit of the City and any such tax collected by such employer from its employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.

   (d)   No person shall be required to withhold the tax on wages or other compensation paid to domestic servants employed by that person exclusively in or about such person’s residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.

(Ord. 2002-231. Passed 10-14-02.)