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M.V. ORDINANCE N0. 84-41 <br />Page -3- <br />employer has paid such taxes, interest and penalties. <br />If the sucessor fails to withhold said amount, then <br />the successor and, in a personal manner, the successor's <br />manager shall be jointly and severally liable for the <br />payment of said taxes, interest and penalty. <br />Section 6. Section 175.1302(e) of the Codified Ordinances <br />of Mayfield Village, Ohio, is hereby enacted to read as follows: <br />175.1302 Collection at Source. <br />-~ <br />(e) Manager's Obligation <br />(1) Every manager is deemed to be a trustee <br />of this municipality in collecting and holding <br />the tax required under ordinance to be withheld <br />and the funds so collected by such withholding <br />are deemed to be trust funds. Every manager is <br />liable directly to this municipality for payment <br />of such trust, whether actually collected by <br />such employer or not. Any tax deducted and <br />withheld is to be considered paid to this munici- <br />pality, whether. or not the employer actually <br />remits the tax to this municipality, for purposes <br />of determining employee payments or credits. <br />(2) All managers shall be personally liable to <br />the extent of the tax, interest and penalty, <br />jointly and severally, for failure to file the <br />employer's return or to pay the employer's tax <br />interest and penalty as required under this <br />ordinance. <br />(3) No change in structure by an employer, <br />including a fundamental change, discharges its <br />managers from liability for the employees' or <br />manager's failure to remit funds held in trust, <br />to file a tax return or to pay taxes. <br />Section 7. Section 175.1505(c) of the Codified Ordinances <br />of Mayfield Village, Ohio, is hereby amended to read as follows: <br />(Deleted material appears like th#sand new material appears <br />like THIS) <br />175.1505 Violations; Penalty <br />Whoever: <br />