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(a) (1) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business in the city shall deduct, at the time of payment of salaries, wages, commissions or other compensation, the amount of tax levied by § 882.03 on the gross salaries, wages, commissions or other compensation due by the employer to an employee and shall, on or before the twentieth day of the month following the close of each calendar quarter, make a return and pay to the Administrator the amount of taxes so deducted, subject to the provisions of subsections (c), (d) and (e) hereof. Such return shall be on a form prescribed by 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 tax has in fact been withheld.
(2) The officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation's fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge a responsible officer's or employee's liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(b) Such employer, in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the city, as a trustee for the benefit of the city and any such tax collected by such employer from his or her employees, shall, until the same is paid to the city, be deemed a trust fund in the hands of such employer.
(c) An employer who deducts tax in the amount of one hundred dollars ($100.00) or more per month shall pay to the Administrator, before the twentieth day of the following month, the amount of tax so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld.
(d) The payments shall be on a form or forms furnished by, or obtainable upon request from, the Administrator.
(e) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him or her exclusively in or about such person's residence, even though such residence is in the city, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 82-O-63, passed 8-23-1982; Am. Ord. 01-O-6, passed 3-5-2001)