(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the city shall deduct at the time of the payment of such salary, wage, commission or other compensation the amount of tax imposed by § 191.0501 of the gross salaries, wages, commissions or other compensation due by such employer to such 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 Administrator the amount of taxes so deducted subject to the provision of divisions (c), (d) and (e) below. 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 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 or her 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 the amount of $100 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 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 Administrator, setting forth the amount of tax deducted for the month. A receipted copy of such form shall be returned to the employer to be attached to and filed with the employer’s quarterly return of income tax withheld.
(f) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him or her exclusively in or about such person’s residence, even though such residence is in the city, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 5783, passed 12-13-1966; Ord. 5891, passed 4-23-1968; Ord. 5895, passed 6-18-1968)