(a) In accordance with the rules and regulations prescribed by the Tax Administrator, each employer within, or doing business within the City who employs one or more persons on a salary, wage, commission or other compensation basis, shall deduct at the time of the payment of such salaries, wages, commissions or other compensation, the tax of one percent (1%) of the gross salaries, wages, commissions or other compensation due by such employer to each such employee and shall, on or before the 15th day of April, and on or before the last day of July, October and January of each year, make a return and pay to the Tax Administrator the amount of taxes so deducted during the preceding calendar quarter. Such return shall be on a form or forms prescribed or acceptable to the Tax Administrator and shall be subject to the rules and regulations prescribed therefor by the Tax Administrator.
(b) Each 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 his employee shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer. Each employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax, in fact, has been withheld.
(c) It shall be the responsibility, jointly and severally, of the president and treasurer of each corporation, required to withhold the tax from wages, salaries, commissions or other compensation paid to employees, under this section to see that all such taxes so withheld are paid to the City in accordance with the provisions hereof. In the event taxes withheld by a corporation from the salaries of its employees are not paid to the City in accordance with the provisions of this section, the president and treasurer of such corporation shall be criminally liable under the provisions of Section 181.14.
(d) On or before February 28 of each year, each employer shall file a withholding return, on a form or forms prescribed by and obtainable from the Tax Administrator setting forth the names and addresses of all employees from whose compensation the tax with withheld during the preceding calendar year, and the amount of tax withheld from the listed employees and such other information as may be required by the rules and regulations adopted by the Administrator.
(e) Provided, however, that no person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about such person's residence. (Ord. 01-2018. Passed 2-26-18.)