Each employer in collecting said tax shall be deemed to hold the same, until payment
is made by such employer to the municipality, as a trustee for the benefit of the
municipality, and any such tax collected by such employer from his or her employees
shall, until the same is paid to the municipality, be deemed a trust fund in the hands
of such employer. Each employer shall be liable for the payment of the tax required
to be deducted and withheld, whether or not such tax in fact, has been withheld.
(b)
Any person who is required to withhold tax from qualifying wages shall pay all such
tax to the municipality in accordance with the provisions of this section. In the
event taxes withheld from the qualifying wages of employees are not paid to the municipality
in accordance with the provisions of this section, all officers, members, managers,
employees, and trustees who have control or supervision of or are charged with the
responsibility of filing the return and making payments are jointly and severally
personally liable for the tax not returned or paid to the municipality as well as
any related interest and penalties, and are also liable under the provisions of section 886.12. The dissolution, termination, or bankruptcy of a corporation, limited liability
company, or business trust does not discharge an officer's, member's, manager's, employee's,
or trustee's liability for a failure of the corporation, limited liability company,
or business trust to file returns or pay said taxes.
(Ord. 2004-07. Passed 2-24-04.)
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