(a) Every employer or officer of a corporation is deemed to be a trustee for 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.
(b) Every such employer required to deduct and withhold the tax at the source is liable directly to the City for the payment of such tax, whether actually collected by the employer or not.
(c) The officer or employee having control or supervision of or charged with the responsibility of filing the report and making payment, is personally liable for failure to file the report or pay the tax due as required by this section. The dissolution of a corporation does not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or pay tax due.
(Ord. 1984-10. Passed 9-17-84.)