Every employer is deemed to be a trustee of the Municipality 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 Municipality.
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.
Every manager is deemed to be a trustee of this 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. Every manager is liable directly to this Municipality for payment of such trust, whether actually collected by such employer or not. Any tax deducted and withheld is to be considered paid to this Municipality, whether or not the employer actually remits the tax to this Municipality, for purposes of determining employee payments or credit.
All managers shall be personaly liable to the extent of the tax, interest and penalty, jointly and severally, for failure to file the employer’s return or to pay the employer’s tax, interest and penalty as required under this Chapter.
No change in structure by an employer, including a fundamental change, discharges its managers from liability for the employees’ or manager’s failure to remit funds held in trust, to file a tax return or to pay taxes.
(Res. 580. Passed 12-8-70; Ord. 11-076. Passed 12-27-11.)