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change. Taxes and final tax returns shall be <br />due immediately after the fundamental change. <br />Any successor employer shall withhold from any <br />purchase price that the successor owes to the <br />predecessor an amount sufficient to pay all <br />unpaid taxes, interest and penalty which the <br />predecessor employer owes pursuant to this <br />ordinance. The successor employer shall make <br />such withholding until such time that the <br />predecessor employer has pa'id such taxes, <br />interest and penalties. If ~he sucessor fails <br />to withhold said amount, then the successor <br />and, in a personal manner, the successor's <br />~,~anager shall be jointly and severally <br />liable for tY~e payment of said taxes, interest <br />and penalty. <br /> <br /> Section 3. That Section !28.1302 of the Administrative <br />Code of the Codified Ordinances of the City of Lakewood, shall be <br />and the same is hereby supplemented by ~nacting new paragraph (e) <br />to read as follows: <br /> <br />~28.~302 COLLECTION AT SOURCE. <br /> <br />(b) . . . <br />(c) . . . <br />(d) . . . <br />(e) MANAGER'S OBLIGATION. <br /> (1) Every manager is deemed to be a <br /> <br />trustee of this municipality in collecting <br />fu~ds and holding the tax required under ordi- <br />nance to be withheld, and the funds so <br />collected by suci~ withholding are deemed to be <br />trust funds. <br /> <br />Every manager is liable directly tothis <br />municipality for payment of such trust, <br />whether actually collected by such employer or <br />not. Any tax deducted and ~ithheld is to be <br />considered paid to this .municipality, whether <br />or not the employer actually remits the tax to <br />this municipality for purposes of determining <br />employee payments or credits. <br /> <br /> (2) All :~anagers si~all be personally <br />liable to the extent of the tax, interest, and <br />penalty, joi:~tly and severally, for failure to <br />file the employer's return or to pay the <br />e~,~ ployer's tax, interest and penalty as <br />required under this ordinance. <br /> <br />(3) No change in structure by ar'. <br />employer, including a fundamental change, <br />discharges its managers from liability for the <br />employees' or manager's failure to remit funds <br />held in trust, to file a tax return or to p~y <br />taxes. <br /> <br /> Section 4. That Chapter !28 of the Administrative Code <br />of the Codified Ordinances of the City of Lakewood be an~J the <br />s-~me are hereby supplemented by enacting new Section 128.03091 to <br />read as follows: <br /> <br />2 <br /> <br /> <br />