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<br />day of each month, make a return and pay to the Administra-
<br />tor the amount of taxes so deducted during the previous
<br />month; provided, however, that if the amount of the tax so
<br />deducted by any employer in any one month is less than one
<br />hundred dollars ($100.00), the employer may defer the fil-
<br />ing of a return and payment of the amount deducted until
<br />the last day of the month following the end of the calendar
<br />quarter in which such month occurred.
<br />(b) Such returns shall be on a form or forms pre-
<br />scribed by or acceptable to the Administrator and shall be
<br />subject to the rules and regulations prescribed therefor by
<br />the Administrator. Such employer shall be liable for the
<br />payment of the tax required to be deducted and withheld
<br />whether or not such taxes have, in fact, been withheld.
<br />(c) Such employer in collecting the tax shall be
<br />deemed to hold the same, until payment is made by such
<br />employer to the City of North Olmsted, as trustee for the
<br />benefit of the City of North Olmsted, and any such tax
<br />collected by such employer from his employees shall be
<br />deemed a trust fund in the hands of such employer, until
<br />the same is paid to the City of North Olmsted.
<br />(d) No person shall be required to withhold the tax
<br />on wages or other compensation paid domestic servants em-
<br />ployed by him exclusively in or about such person's resi-
<br />dence, even though such residence is in the City of North
<br />Olmsted, but such employee shall be subject to all of the
<br />requirements of this Title."
<br />Section 5. Section 1501.2101 of the Codified Ordinances of the City
<br />of North Olmsted, Ohio, as established by Ordinance No. 67-70, passed May 16,
<br />1967, is hereby amended to read as follows:
<br />"1501.2101 DISBURSEMENT OF FUNDS COLLECTED.
<br />The funds collected under the provisions of this Title
<br />shall be disbursed in the following manner:
<br />(a) First, such part thereof as shall be necessary to
<br />defray all expenses of collecting the tax and of adminis-
<br />tering and enforcing the provisions of this Title shall be
<br />paid.
<br />(b) The balance remaining after payment of the
<br />expenses referred to in subsection (a) hereof shall be
<br />deposited in the General Fund and used for the purposes
<br />specified in Section 1501.0101 of this Title."
<br />Section 6. Effective January 1, 1988, Sections 1501.0101, 1501.0501,
<br />1501.0502, 1501.1302 and 1501.2101 of the Codified Ordinances of the City of
<br />North Olmsted, Ohio, as established by Ordinance No. 67-70, passed May 16,
<br />1967, as amended by Ordinance No. 68-105, passed June 18, 1968, and Ordinance
<br />No. 71-161, passed December 21, 1971, as they have heretofore existed, are
<br />hereby repealed. No provision of this ordinance, including the repeal of
<br />Sections 1501.0101, 1501.0501, 1501.0502, 1501.1302 and 1501.2101 of the
<br />Codified Ordinances of the City of North Olmsted, Ohio, as they have hereto-
<br />fore existed, shall in any way affect any rights or obligations of the City of
<br />North Olmsted, any taxpayer, or any other person, official or entity, with
<br />respect to the one percent municipal income tax authorized by Sections
<br />1501.0101, 1501.0501, 1501.0502, 1501.1302 and 1501.2101 of the Codified
<br />Ordinances of the City of North Olmsted, Ohio, as they have heretofore
<br />existed.
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