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employer shall make such withholding until such time that the predecessor em- ployer has paid such taxes, interest and penalties. If the successor fails to with- hold such amount, then the successor, and hi a personal manner, the successor's manager shall be jointly and severally liable for the payment of such taxes, in- terest and penalty. (Ord. 71 -10. Passed 11- 1 -10.) 128.1302 COLLECTION AT SOURCE. (a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of such income, salary, wages, commission or other emmpensa- tion, the tax of one and one -half percent (1 -1/2 %) per annum of the gross in- come, salaries, wages, commissions or other compensation due by the employer to each employee, and shall, on or before the last day of each month, make a re- turn and pay to the Administrator the amount of taxes so deducted during the previous month. However, if the amount of the tax so deducted by an employer in any one month is less than one hundred dollars ($100.00) per month based on the previous tax year's quarterly average, the employer may defer the filing of a return and payment of the amount deduct- ed until the last day of the month following the end of the calendar quarter in which such month occurred. (b) Such returns shall be on a form or forms prescribed or acceptable to the Administrator and shall be subject to the rules and regulations prescribed there- for by the Administrator. The 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. (c) The employer in collecting the 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 employees shall, un- til the same is paid to the City be deemed a trust fund in the hands of such em- ployer. (d) No person shall be required to withhold the tax on wages or other compen- sation paid domestic servants employed by him exclusively in or about such per- son's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter. (e) Manager's Obligation. (1) Every manager is deemed to be a trustee of this Municipality in collecting funds and holding the tax required under ordinance to be withheld, and the funds so collected by such withholding are deemed to be trust funds. Every manager is liable directly to this Municipality for payment of such trust whether actually collected by such employer or not. Any tax deducted and withheld is to be con- sidered paid to this Municipality, whether or not tine employer actually remits the tax to this Municipality for purposes of determining employee payments or credits. (2) All managers shall be personally liable to the extent of the tax, interest, and Penalty, jointly and severally, for failure to file the employer's return or to pay tine employer's tax, interest and penalty as required under this chapter. (3) No change in structure by an employer, including a fundamental change, discharges its managers from liability for the employees' or manager's failure to remit funds held in trust to file a tax return or to pay taxes. (t) On or before February 28 of each year, beginning with the year 1986, each employer shall file a withholding return setting forth the names, addresses, and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year, the amount of tax withheld from his or her employees and such other information as may be required by the Administrator. All payments not subject to withholding shall be reported on a form required by the Administrator. (g) On or before February 28 of each year all individuals, businesses, employ- ers, brokers or other who engage persons, either on a fee or commission basis or 12