No person shall be required to withhold the tax on the qualifying wages, commissions, or other compensation, and other taxable income paid domestic servants employed exclusively in or about such person’s residence. However, domestic servants shall be responsible for filing and paying their own returns and taxes.
(‘74 Code, § 93.34) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)