(A) An employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter.
(B) The president, vice president, secretary, treasurer or any other person holding an equivalent corporate office of any business entity subject to § 114.058 shall be personally and individually liable, both jointly and severally, for any tax required to be withheld under this chapter from compensation paid to one or more employees of any business entity, and neither the corporate dissolution or withdrawal of the business entity from the tax district nor the cessation of holding any corporate office shall discharge that liability of any person; provided that the personal and individual liability shall apply to each or every person holding the corporate office at the time the tax becomes or became obligated. No person shall be personally and individually liable under this division (B) who had no authority to collect, truthfully account for, or pay over any tax imposed by this chapter at the time that the taxes imposed by this chapter become or became due.
(C) Every employee receiving compensation in the city subject to the tax imposed under KRS 68.180, 68.197, 91.200 or 92.281 or this chapter shall be liable for the tax notwithstanding the provisions of divisions (A) and (B) above.
(Ord. 220.7-6-2008, passed 6-25-2008)