193.16 LIMITATION ON CREDIT FOR TAX PAID AT SOURCE.
   The failure of any employer, residing either within or outside the Municipality of Wauseon, to collect the tax and to make any returns prescribed herein, shall not relieve the employee from the payment of such tax in compliance with these regulations respecting the making of returns and the payment of taxes.
(Res. 1970-14. Passed 8-24-70.)