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-3- <br /> <br /> day of the month following the close of each calendar <br /> quarter make a return and pay to the Administrator the <br /> amount of taxes so deducted, subject to the provisions <br /> of subsections (c) to (e) hereof. Suc~ returns shall be <br /> on a form or forms prescribed by' or acceptable te the <br /> Administrator and shall be'subject to the rules and regu- <br /> lations prescribed therefor by the Administrator. Such <br /> employer shall be liable for the payment of the tax required <br /> to be deducted and withheld, whether or not such taxes have <br /> in fact been withheld. <br /> (b) Such employer in collecting such tax shall be deemed to <br /> hold the same, until payment is made by 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 employees, shall, <br /> until the same is paid to the City be deemed a trust fund in <br /> the hands of such employer... <br /> <br /> (c) Such employer who deducts the tax in an amount of two <br /> hundred fifty dollars ($250.00) or more in the first 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 />(d) Such employer who makes such 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 shall 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 copy <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 employed by <br />him exclusively in or about such person's residence, even <br />though such residence is in the City but such employee shall <br />be subject to all of the requirements of this chapter." <br /> <br />be and the same is hereby amended to read as follows: <br /> <br /> Section 128.1302 Collection at Source. <br />(a) In ~ccordance 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 other compensation, the <br />tax as imposed in Section 128.0501 of this Chapter on the <br />gross salaries~ wages, commissions or other compensation due <br />by such.employer ~ such employee and shall, on or before the <br />last day of the month following t~he close of.each calendar <br />quarter make a return and pay to the Administrator the amount <br />of taxes so deducted, subject to 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 and shall be <br />subject to the rules and regulations prescribed therefor by <br />the Administrator. Such employer shall be liable for the <br />payment of the tax required to be deducted and withheld, <br />whether or not such taxes have in fact been withheld. <br /> (b) Suc5 employer in collec£ing such tax shall be deemed to <br />hold the same, ~ntil payment is made by such employer to the <br />City, as a trustee for the benefit of the City, and any such <br /> <br /> <br />