(A) Withholding by employer. Each employer within, or doing business within, the municipality, who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct at the time of the payment of such salary, wage, commission or other compensation due by the employer to each employee, and shall, on or before the last day of April, July, October and January of each year, beginning with April 1975, make a return and pay to the Tax Commissioner the amount of taxes so deducted during the preceding calendar quarter. The return shall be on a form or forms prescribed by or acceptable to the Tax Commissioner and shall be subject to the rules and regulations prescribed therefor by the Tax Commissioner.
(B) Employer considered as trustee. Each employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the municipality, as a trustee for the benefit of the municipality, and any such tax collected by such employer from his or her employees shall, until the same is paid to the municipality, be deemed a trust fund in the hands of such employer. Each employee shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax, in fact, has been withheld.
(C) Corporate officers personal liability. It shall be the responsibility, jointly and severally, of the president and treasurer of each corporation required to withhold the tax from wages of its employees under this section to see that all such taxes so withheld are paid to the municipality in accordance with the provisions of this section. In the event taxes withheld by a corporation from the salaries of its employees are not paid to the municipality in accordance with the provisions of this section, the president and treasurer of the corporation shall each be criminally liable under the provisions of § 35.99.
(D) Employees’ listings. On or before April 30 of each year, beginning with the year 1976, each employer shall file a withholding return, on a form or forms prescribed by and obtainable from the Tax Commissioner, setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year, and the amount of tax withheld from the listed employees and such other information as may be required by the rules and regulations adopted by the Tax Commissioner.
(E) Domestic servants. No person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about such person’s residence. However, such domestic servants shall be responsible for filing and paying their own returns and taxes.
(1997 Code, § 35.18) (Ord. 556-74, passed 12-9-1974) Penalty, see § 35.99