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,., ~* CITY OF NORTH OLMSTED ORDINANCE NO. 71- ~~~` Page 9 Section 1501.1302 continued deducted until the last day of the month following the end of the calendar quarter in which such month occurred. (B a Said returns shall be on a form or forms prescribed or acceptable to the Administrator ahd shall be subject to the Rules and Regulations pre- scribed therefor by the Administrator. Srauh 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) Such employer in collecting said tax shall be deemed to hold the same until payment is made by such employer to the City of North Olmsted as a Trustee for the benefit of the City of North Olmsted, and any such tax collected by such employer from his employees, shall, until the same is paid to the City of North Olmsted be deemed a trust fund in the hands of such employer. (D) No person shall be required to withhold the tax_ onwages or other compensation paid demestic servants employed by him exclusively in or about such person's residence, even through such residence is in the City of North Olmsted, but such employee shall be sub}~ct to all of the requirements of this Title. Section 1501.1303 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE Every person shall file a declaration setting forth estimated taxable income, including distributive shares of net profits of unincorporated business entities, estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less the tax withheld within the City of North Olmsted and less the bax credit allowed in Section 1501.1902 hereof. Section 1501.1305 FORM OF DECLARATION (1) The del~aaation required by Section11501.1303 hereof shall be filed upon a form furnished by or obtainable from the Administrator. As provided in Section 1501.1303 hereof, credit shall be taken for the City of North Olmsted tax to be withheld rom any portion of such income and credit shall be taken for tax to be paid or withheld and remitted to another taxing unici- pality in accordance with the provisions of Section 1501.1902 hereof. (2) The original declaration of any subsequent amendment thereof may be increased or decreased on or before any subsequent quarterly payment date as provided for herein. Section 1501.1306 PAYMENT TO ACCOMPI~Y DECLARATION Such declaration of estimated tax to be paid to the City of North Olmsted shall be accompanied by a payment of at least one-fourth (I/4) of the esti- mated annual tax and at least a similar amount shall be paid on or before the last day of the sixth (6) and ninth (9) months after the beginning of the taxable year, and on or befa~ the last day of the first month of the succedding year following the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment date or dates . Section 1501.1307 ANNUAL RETURN On or before the last day of the fourth (4) month of the year following that