111.1302 COLLECTION AT SOURCE.

   (a)    In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City of Highland Heights shall deduct, at the time of payment of such salary, wages, commission or other compensation, the tax of two percent (2.0%%) per annum of the gross salaries, wages, commissions or other compensation due by the employer to such employee, and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of taxes so deducted during the previous month; provided, however, that if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00) the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.

   (b)    Such returns shall be on a form or forms prescribed 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.

   (c)    Such employer in collecting the tax shall be deemed to hold the same until payment is made by such employer to the City of Highland Heights as a trustee for the benefit of the City of Highland Heights, and any such tax collected by such employer from his employees shall, until the same is paid to the City of Highland Heights, be deemed a trust fund in the hands of such employer.

   (d)    No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the City of Highland Heights, but such employee shall be subject to all of the requirements of this chapter.

   (e)   Every manager shall be deemed to be a trustee of the City in collecting and holding the tax required under this chapter to be withheld, and the funds so collected by such withholding shall be deemed to be trust funds.

   Every manager shall be liable directly to the City for payment of such trust, whether actually collected by such employer or not. Any tax deducted and withheld shall be considered paid to the City, whether or not the employer actually remits the tax to the City, for purposes of determining employee payments or credits.

   (f)   All managers shall be personally 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.

   (g)   No change in structure by an employer, including a fundamental change, shall discharge 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.
(Ord. 9-2007. Passed 7-10-07.)