(a) 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, wages, commission or other compensation, the tax of one and one-half percent (1.5%) per annum of the gross salaries, wages, commissions or other compensation due by the employer to the employee and shall, on or before the twentieth of the month following the close of each calendar quarter make a return and pay to the 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 Administrator and shall be subject to the rules and regulations prescribed therefor 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.
(b) Such 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 such tax collected by such employer from his employees, shall, until the same is paid to the Village 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 per month shall pay to the Administrator before the twentieth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds two hundred fifty dollars ($250.00) in taxes withheld.
(d) Such payments shall be on a form or forms furnished by or obtainable from the Administrator upon request.
(e) 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 Village but such employee shall be subject to all of the requirements of this chapter.
(Ord. 2284. Passed 7-21-82.)