(a) Each employer within or doing business within the Village of Westfield Center who employs one or more persons on a salary, wage, commission or other compensation basis shall, at the time of payment thereof, deduct the tax of one percent from the gross salaries, wages, commissions or other compensation earned by Westfield Center residents, regardless of where such compensation was earned, and shall deduct the tax of one percent from the salaries, wages, commissions or other compensation earned within Westfield Center by nonresidents.
(b) Notwithstanding the provisions of subsection (a) hereof, where such employer employs a Westfield Center resident in another taxing municipality requiring such employer to deduct its tax from all employees engaged therein, such employer shall withhold for and remit to the Village of Westfield Center only the difference, if any, between the tax imposed by such other taxing municipality and the tax imposed by this chapter.
(c) Each such employer shall, on or before the last day of the month following each calendar quarter, make a return and remit to the Village of Westfield Center the tax hereby required to be withheld. Such return 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.
(d) On or before the thirty-first day of January following any calendar year, such employer shall file with the Administrator an information return for each employee from whom Village of Westfield Center income tax has been, or should have been, withheld, showing the name, address and Social Security number of the employee, the total amount of compensation paid during the year and the amount of Village of Westfield Center income tax withheld from such employee.
(e) Such employer, in collecting said tax, shall be deemed to hold the same, until payment is made by such employer to the Village of Westfield Center, as a Trustee for the benefit of the Village of Westfield Center, and any such tax collected by such employer from his or her employees shall, until the same is paid to the Village of Westfield Center, be deemed a trust fund in the hands of such employer.
(Ord. 1999-10. Passed 12-7-99.)