Every employer is deemed to be a trustee of the City of Bucyrus in collecting and holding the tax required under the Ordinance to be withheld, and the funds so collected by such withholding are deemed to be trust funds until the same is paid to the City of Bucyrus.
Every such employer required to deduct and withhold the tax at the source is liable directly to the City of Bucyrus for the payment of such tax, whether actually collected by such employer or not.
Any person who is required to withhold tax from qualifying wages shall pay all such tax to the City in accordance with the provisions of Section 187.16. In the event taxes withheld from the qualifying wages of employees are not paid to the City in accordance with the provisions of Section 187.16, all officers, members, managers, employees, and trustees having control or supervision of or charged with the responsibility of filing the return and making payment are jointly and severally personally liable for the tax not filed or paid to the City as well as any related interest and penalties, and are also liable under the provisions of Section 185.08 of the Ordinance. The dissolution, termination or bankruptcy of a corporation, limited liability company, or business trust does not discharge an officer’s, members, manager’s, employee’s or trustee’s liability for a failure of the corporation, limited liability company or business trust to file returns or pay said taxes. (Res. 240- 2003. Passed 12-30-03.)