(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Municipality, shall deduct, at the time of the payment of such salary, wages, commissions or other compensation, the tax of two percent (2%) 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. However, if the amount of the tax so deducted by an 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) Returns shall be on a form prescribed or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. An 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) An employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the Municipality, as a trustee for the benefit of the Municipality, and such tax shall be deemed a trust fund in the hands of such employer until the same is paid to the City.
(d) No person is 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 Municipality, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 1971-164. Passed 12-14-71; Ord. 1997-54. Passed 9-23-97; Res. 2006-51. Approved by Voters 11-7-2006.)