(a) In accordance with the rules and regulations prescribed by the Administrator, each employer in or doing business in the Municipality shall deduct, at the time of the payment of salaries, wages, commissions or other compensation, the tax rate imposed in Section 775.03 as a percentage of the gross salaries, wages, commissions or other compensation due by the employer to each employee, and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of the tax so deducted during the previous month. However, if the amount of the tax so deducted by the employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and the payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.
(b) The returns shall be made on a form prescribed by, or acceptable to, the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. The employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such tax has, in fact, been withheld.
(c) The employer, in collecting the 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. 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.
(d) No person shall be required to withhold the tax on salaries, wages, commissions or other compensation paid to domestic servants employed by him or her exclusively in or about his or her residence, even though such residence is in the Municipality, but such servants shall be subject to all of the requirements of this chapter.
(e) Manager's Obligation.
(1) Every manager is deemed to be a trustee of this Municipality in collecting and holding the tax required under this chapter to be withheld, and the funds so collected by such withholding are deemed to be trust funds. Every manager is liable directly to this Municipality for payment of such trust funds, whether actually collected by such employer or not. Any tax deducted and withheld is to be considered paid to this Municipality, whether or not the employer actually remits the tax to this Municipality, for purposes of determining employee payments or credits only.
(2) All managers shall be personally liable to the extent of the tax, interest and penalty, jointly and severally, for failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter.
(3) No change in structure by an employer, including a fundamental change, discharges its managers from liability for the employees' or manager's failure to remit funds held in trust, to file a tax return or to pay taxes.
(f) Occasional Entrants.
(1) Occasional entrants shall not be subject to the Village municipal income tax for the 12 or fewer days they work in the Village. For purposes of the 12- day calculation, any portion of a day worked in the Village shall be counted as one day worked in the Village.
(2) Beginning with the thirteenth day, the employer of any individual shall begin withholding the Village income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the Village in accordance with the requirements of this chapter. Since the individual will no longer be considered an occasional entrant, the employer is, further, required to remit taxes on income earned in the Village for the first twelve days.
(3) If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate income tax to the Village.
(Ord. 2005-2. Passed 4-13-05.)