(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business with the City of Warrensville Heights shall deduct, at the time of the payment of such salary, wages, commission or other compensation, the tax of two and six tenths percent (2.60%) per year of the gross salaries, wages, commissions or other compensation due by such employer to such employee, and shall, on or before the last day of each month following the close of each calendar quarter, make a return and pay to the Administrator the amount of taxes so deducted subject to the provisions of subsection (c), (d) and (e) hereof. Such returns shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor 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) Such employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City and any such tax collected by such employer from such employer's employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) Such employer who deducts the tax of one hundred dollars ($100.00) or more per month shall pay to the Administrator before the twentieth of the following month the amount of taxes so deducted on a monthly basis beginning with the first month the employer exceeds one hundred dollars ($100.00) in taxes withheld.
(d) Payments shall be on a form furnished by or obtainable upon request from the Administrator.
(e) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by such person exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter. (Ord. 2009-050. Passed 6-16-09.)