(a) Every employer is deemed to be a trustee of the Village in collecting and holding the tax required to be withheld, and the funds so collected by such withholding are deemed to be trust funds.
(b) Every such employer required to deduct and withhold the tax at the source is liable directly to the Village for the payment of such tax, whether actually collected by such employer or not. (Ord. 1195-88. Passed 4-11-88.)