(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within Minerva shall deduct, at the time of the payment of such salary, wage, commission or other compensation, the tax provided for in Section 181.03 on the gross salaries, wages, commissions or other compensation due by the employer to an 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 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 the tax shall be deemed to hold the same, until payment is made by such employer to Minerva, as a trustee for the benefit of Minerva and any such tax collected by such employer from his employees shall, until the same is paid to Minerva, be deemed a trust fund in the hands of such employer.
(c) Provided, however, that no person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about such person's residence.
(Ord. 6-69. Passed 3-11-69.)