(A) Every employer is deemed to be a trustee of the Village of Smithville in collecting and holding the tax required under the Ordinance to be withheld, and the funds so collected by such withholding are deemed to be trust funds until the same is paid to the Village of Smithville.
(B) Every such employer required to deduct and withhold the tax at the source is liable directly to the Village of Smithville for the payment of such tax, whether actually collected by such employer or not.
(Res. 1976-55, passed 12-13-1976)