No person shall be required to withhold the tax on the wages or other compensation paid to domestic servants employed exclusively in or about the person’s residence. However, domestic servants shall be responsible for filing and paying their own returns and taxes.
(1982 Code, § 35.14) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)