(a) In accordance with Rules and Regulations prescribed by the Administrator, each employer within or doing business within this municipality shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by the said employer to said employee 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. Such employer who deducts the tax in an amount of one hundred dollars ($100.00) or more in the first, or second month of the calendar quarter shall on or before the 20th day of the following month file a return and pay to the Administrator the amount of taxes so deducted. 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 this municipality, as a Trustee for the benefit of this municipality and any such tax collected by such employer from his employees, shall, until the same is paid to this municipality, be deemed a trust fund in the hands of such employer.
(c) On or before January 31 of each year beginning with the year 1994 each employer shall file a withholding return setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from these employees and such other information as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the Administrator.
(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 municipality, but such employee shall be subject to all of the requirements of this chapter.
(e) The tax administrator for good cause may require immediate returns and payments to be submitted to his office. (Ord. 340. Passed 10-5-92.)