(a) (1) Each employer within or doing business within the Municipality who employs one or more persons on a salary, wage, commission or other compensation basis shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax totaling one percent of the gross salaries, wages, commissions or other compensation due by the employer to the 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 Tax Administrator the amount of taxes so deducted. The return 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.
(Ord. 05-114. Passed 5-5-05.)
(Ord. 05-114. Passed 5-5-05.)
(2) Any employer who deducts the tax in an amount of one hundred dollars or more in any month of the calendar quarter, or, if the taxes withheld by an employer for the Village during the previous tax year average one hundred dollars a month or more, such employer’s payments to the Tax Administrator must be made on a monthly basis and such employer shall, on or before the thirtieth day of the following month, file a return and pay to the Tax Administrator the amount of taxes so deducted.
(Ord. 11-108. Passed 6-2-11.)
(b) Every employer required to deduct and withhold the tax at the source is liable directly to the Municipality for the payment of such tax, whether it is actually collected by the employer or not. Such employer in collecting the 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 any such tax collected by the employer from his employees shall, until the same is paid to the Municipality, be deemed a trust fund in the hands of the employer.
(c) However, no person shall be required to withhold the tax on wages or other compensation paid domestic servants employed exclusively in or about such person's residence.
(Ord. 05-114. Passed 5-5-05; Ord. 09-114. Passed 5-7-09.)