Every employer is deemed to be a trustee of the Village in collecting and holding the tax required under Chapter 183 to be withheld. The funds so collected by such withholding are deemed to be trust funds until the same are paid to the Village.
Every employer required to deduct and withhold the tax at the source is liable directly to the Village for the payment of such tax, whether actually collected by such employer or not. (Res. 402. Passed 11-27-72.)