(a) Every employer is deemed to be a trustee of the Municipality in collecting and holding the tax required under Chapter 181 to be withheld, and the funds so collected by such withholding are deemed to be trust funds until the same is paid to the Municipality.
(b) Every such employer required to deduct and withhold the tax at the source is liable directly to the Municipality for the payment of such tax, whether actually collected by such employer or not.
(Res. 128. Passed 9-3-68.)