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ORDINANCE N0. 71- 50 <br />Page 4. <br />(2) Said returns shall be on a form or forms prescribed <br />or acceptable to the Administrator and shall be subject to the Rules <br />and Regulations prescribed therefor by the Administrator. Such <br />employer shall be liable for the payment of the tax required to be <br />deducted, and withheld whether or not such taxes have, in fact, been <br />withheld. <br />(3) Such employer in collecting said tax shall be deemed to hold <br />the same until payment is made by such employer to the Village of <br />Mayfield as a Trustee for the benefit of the Village of Mayfield, and <br />any such tax collected by such employer from his employees shall, <br />until the same is paid to the Village of Mayfield, be deemed a trust <br />fund in the hands of such employer. <br />(4) No person shall be required to withhold the tax on wages <br />or other compensation paid domestic servants employed by him exclusively <br />in or about such person's residence, even though such residence is in <br />the Village of Mayfield, but such employee shall be subject to all of <br />the requirements of this Title. <br />Section .1303 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE <br />Everq person shall file a declaration setting forth estimated <br />taxable income, including distributive shares of net profits of <br />unincorporated business entities, estimated to be earned by the <br />taxpayer during the current tax year, togefiher with the estimated tax <br />due thereon, less the tax withheld within Village of Mayfield and less <br />the tax credit allowed in Section .1902 hereof. <br />Section .1305 FORM OF DECLARATION <br />(1) The declaration required by Section .1303 hereof shall be <br />filed upon a form furnished by or obtainable from the Administrator, <br />As provided in Section .1303 hereof, credit shall be taken for <br />Village of Mayfield tax to be withheld from any portion of such income <br />and credit shall be taken for tax to be paid or withheld and remitted <br />to another taxing municipality, in accordance with the provision of <br />Section .1902 hereof. <br />(2) The original declaration or any subsequent amendment thereof <br />may be increased or decreased on or before any subsequent quarterly <br />payment date as provided for herein. <br />Such declaration of estimated tax to be paid to Village of <br />Mayfield shall be accompanied by a payment of at least one-fourth <br />(1/4) of the estimated annual tax and at least a similar amount shall <br />be paid on or before the last day of the sixth and ninth months after <br />