(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of payment of such salary, wage, commission, other compensation and other income due from said employer to said employee, the tax imposed by Section 181.03 upon the gross salaries, wages, commissions, other compensation and other income on the tips or gratuities reported to said employer by each said employee for Social Security or Federal Income Tax purposes and shall on or before the last 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. Said returns shall be on a form or forms 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 taxes have, in fact, been withheld.
(b) Such employer in collecting said 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 employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) Such employer who deducts the tax in an amount of one hundred dollars ($100.00) or more per month shall pay to the Administrator before the twentieth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld.
(d) Said payments shall be on a form furnished by or obtainable upon request from the Administrator. (1969 Code 92.21)
(e) The officer or employee having control or supervision or charged with the responsibility of filing the return and making the payment shall be personally liable for failure to file or for failure to cause to be filed the return or for failure to pay or for failure to cause to be paid the tax as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability for a failure of such business to file a return or pay a tax due.
(f) 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, but such employee shall be subject to all of the requirements of this Chapter. (Ord. 10-O-19. Passed 4-6-10.)