(a) Each employer who employs within the Village one or more persons on a salary, wage, commission or other compensation basis, excluding exempted incomes set forth in Section 181.15, shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax due from said employee and shall make a return and pay to the Village Tax Administrator the amount of taxes so deducted within ten (10) days after the time of the payment of such salary, wage, commission, or other compensation provided an employer withholding such prescribed tax which totals less than $25.00 in the aggregate during the pay period may make his return and pay such aggregate withheld tax in accordance with regulations adopted for the administration of this chapter.
(b) Said return shall be on a form prescribed by the Village of New Washington and furnished by the Village Tax Administrator. Such employer, in collecting said tax, shall be deemed to hold the same as trustee for the benefit of the Village of New Washington until payment is made by such employer to the Village of New Washington, and any such tax collected by such employer from his employees shall, until the same is paid to the Village of New Washington, be deemed a trust fund in the hands of such employer.
(c) The officer or employee having control or supervision of or charged with the responsibility of filing the report and making payment is personally liable for failure to file the report or pay the tax due as required by this chapter. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
(Ord. 844. Passed 1-27-03.)