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(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the Municipality shall deduct, at the time of the payment of such salary, wage, commission or other compensation, the tax provided in Section 880.03 from the gross salaries, wages, commissions or other compensation due by such employer to the 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, with the exception that the Administrator by rules and regulations may require a return and payment monthly. Such returns shall be on a form prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefore 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) The employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the Municipality, as a trustee for the benefit of the Municipality and any such tax collected by such employer from his or her employees shall, until the same is paid to the Municipality, be deemed a trust fund in the hands of such employer.
(c) On or before January 31 of each year beginning with the year 1973, each employer shall file a withholding return setting forth the names and addresses of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his or her employees and such other information as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the Administrator.
(d) The Administrator for good cause may require immediate returns and payments to be submitted to his or her office.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)