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day of t. he month following the close of each calendar <br />quarter make a return and .pay to the Administrator <br />amount of taxes so deducted, subject to the provisions <br />of subsections (c) to (e) hereof. Su. ch ~3eturns shai3, be <br />on a form or forms Prescribed by or acceptable to <br />Administrator and shall be subject to the rules and ~uegu- <br />lations prescribed therefor by t[he Administrator. <br />employer shall be liable for the payment ¢~f the tax z'eq. uired <br />to be deducted and withheld, whether or not such maxes have <br />in. fact been withheld. <br />(b) Such employer in collecting such tax sba!3 be deenned to <br />hold the same, until payment is made b.v such employer to the <br />City, as a trustee for the benefit of the City, and any such <br />tax collected by such employer from his emplo~,'ees~ s!~al]. <br />until the same is paid to the City be deeme~ a trust fund in <br />the hands of such employer, <br /> <br />(c) Such employer who deducts the tax in an a~,qount of two <br />hundred fifty dollars ($250.00) or more in the f~rst or' <br />second month of a calendar quarter shall, on or before the <br />twentieth day of the following month, pay to the Administrator <br />the amount of taxes so deducted. <br /> <br />(d) Such employer who makes suck payments on a monthly basis <br />for the first two months of a calendar quarter shall .pay such <br />tax deducted for the third month of a calendar quarter at <br />the regular time for filing the employer's quarterly return <br />of income tax withheld. <br />(e) Such payments sh~ll be on a form or forms furnished by or <br />obtainable from the Administrator upon request, setting forth <br />the amount of tax deducted for the month. A receipted cop~ <br />of such form shall be returned to the employer to be attached <br />to and filed with the employer's quarterly return of income <br />tax withheld. <br /> <br />(f) No person shall be required to withhold the tax on wages <br />or other compensation paid domestic servants employ:ed by <br />him exclusively in or about such. person's residence~ even <br />though such residence is in th~. City but such emp:to~ee shall <br />be subject to all of the requirements of this cha~ter. <br /> <br />be and the same is hereby amended to read. as fo!!ows: <br /> <br />Section 128.1302 Collection at Source. <br /> <br />(a) In accordance with rules and regulations prescribed by <br />the Administrator, each employer within or doing business <br />within the City shall deduct at the time of the payment of <br />such salary, wages, commission or ot'her compensation, the <br />tax as imposed in Section 128.0501 of this Chapizer on the <br />gross salaries, wages, co.~missions or other compensation due <br />by such employer .tu such. enlployee ~".nd shall, on or before the <br />last day of the month following ~:'he close of each calendar <br />quarter make a return and pay to the Administrator the amount <br />of taxes so deducted~ subject +.o the provisions of subsections <br />(c) to (e) hereof. Such returns shall be on a form or forms <br />prescribed by or acceptable to the Administrator ~nd shall be <br />subject to the rules and regulations prescribed, therefor by <br />the Administrator. Such employer .~n.~.~l be [3~.inle for the <br />payment of the tax required to be deducted% ~-~r,.d withheld, <br />whether or not such taxes ha'~e ~n fact ~.~-~,en withheld. <br /> <br /> ' ~ ~ ~ '+, o_~ ~.~..,.,ed 'to <br /> (b) Such employer in ~ol..ec....~.nq s~.~h V.~ ~shall ~ "~'~, <br />hold the sam~, until p~.?!Ia¢~.,'~ [. .is m,p.<].e by' Sl.~Ch empleyer to the <br />City, as a truste~-, for c,.;? x,-.~ne~...~..'~ .~£ ..'}~, c].[.~, aha any such <br /> <br /> <br />