173.17 COLLECTION AT SOURCE.

   (a)    In accordance with rules and regulations prescribed by the Tax Administrator, each employer within or doing business within the City of Bedford Heights shall deduct at the time of the payment of such salary, qualifying wage, commission or other compensation, the tax imposed by Section 173.03 on the gross salaries, qualifying wages, commissions or other compensation due by the employee and shall, on or before the last day of the month following the close of each calendar quarter make a return and pay to the Tax Administrator the amount of taxes so deducted, subject to the provisions of subsections (c), (d) and (e) hereof. Such returns shall be on a form or forms prescribed by or acceptable to the Tax Administrator and shall be subject to the rules and regulations prescribed therefor by the Tax 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.

   (b)    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 his employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.

   (c)    Such employer who deducts the tax in an amount of two hundred fifty dollars ($250.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Tax Administrator the amount of taxes so deducted.

   (d)    Such employer who makes such payments on a monthly basis for the first two months of a calendar quarter shall pay such tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld.

   (e)    Such payments shall be on a form or forms furnished by or obtainable upon request from the Tax Administrator, setting forth the amount of tax deducted for the month.

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

(Ord. 2004-218. Passed 12-21-04.)