(a) Every employer is deemed to be a trustee of the Municipality, in collecting and holding the tax required under this Chapter to be withheld and the funds so collected by such withholding are deemed to be trust funds.
(b) Every such employer required to deduct and withhold the tax at the source is liable directly to the Municipality for the payment of such tax, whether actually collected by such employer or not.
(Ord. 2003-79. Passed 12-2-03.)
(Ord. 2003-79. Passed 12-2-03.)