B. Employer Deemed Trustee of Taxes Withheld

1. Every employer, principal officer of a corporation, partner of a general partnership, or general partner of a limited partnership in collecting the tax shall be deemed to hold the same, until payment is made by such employer to this Municipality, as a trustee for the benefit of this Municipality. Any such tax collected by such employer from its employees shall, until the same is paid to this Municipality, be deemed a trust fund in the hand of such employer, principal officer of a corporation, partner of a general partnership, or general partner of a limited partnership.

2. Every such Employer required to deduct and withhold the tax at the source is liable directly to this Municipality for payment of such tax whether actually collected from such Employee or not.

C. Return and Payment of Tax Withheld and Status of Employers

1. The return required to be filed under this article shall be made on a form furnished by or obtainable on request from the Administrator. All taxes due shall be paid to the City within thirty days after the last day of each month, providing the tax due is in the amount of one hundred dollars ($100.00) or more. Otherwise, payment of taxes shall be as follows:

(1) For the three months ending March 31, on or before April 30;
(2) For the three months ending June 30, on or before July 31;
(3) For the three months ending September 30, on or before October 31;
(4) For the three months ending December 31, on or before January 31;

2. If more than the amount of tax required to be deducted by the ordinance is withheld from an employee's pay, such excess may be refunded by the employer or the Administrator, depending upon the circumstances and the time when the over-withholding is determined as follows:

a. Current employees:

1. If the over-withholding is discovered in the same period, the employer shall make the necessary adjustment directly with the employee and the amount to be reported on the return as withheld shall be the corrected amount,

.2 If the over-withholding is discovered in a subsequent period of the same calendar year, the employer may make proper adjustment with the employee. In such case, the return for the period in which the adjustment is made shall indicate the total amount actually withheld, the amount of the adjustment deducted therefrom, and the corrected amount reported on the return,

.3 If the over-withholding is discovered in the following year, the employer should notify the Administrator of such over-withholding and the circumstances thereof. Upon proper verification, the Administrator shall refund to the employee the amount of such excess withholding;

b. Former employees:

.1 In case too much has been withheld from an employee who is no longer employed by the employer, the employer shall notify the Administrator of the amount and circumstance of such over-withholding and the Administrator shall then refund to the employee the amount of such excess withholding, or

.2 If the error is discovered by the employee, such employee shall file a claim with the Administrator and, upon verification thereof by the employer, the Administrator shall refund to the employee the amount of such excess withholding,

c. Non-Residents Employed Outside the City:

.1 Where an employer has withheld the tax from all wages of a non-resident of this municipality and such non-resident has been employed outside of this municipality for all or a part of the time, such employee shall file a claim with the Administrator covering such erroneous withholding and the Administrator shall, upon verification thereof by the employer, refund to the employee the amount of such excess withholding,

d. Insufficient Withholding:

.1 If less than the amount of tax required to be deducted is withheld from an employee, such deficiency shall be withheld from subsequent wages. However, if the employee-employer relationship has terminated, the employer shall notify the Administrator of such deficiency and the reason therefor.

3. On or before January 31 of each year, beginning with the year 1987, each employer shall file a withholding return setting forth the names, addresses, and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his employees and other information as may be required by the administrator. All payments not subject to withholding shall be reported on a form required by the rules and regulations adopted by the administrator.

4. In addition to such information returns, and at the time the same are filed, such Employer shall File with the Administrator Form W-3 to enable the Administrator to reconcile the sum total of compensation paid and taxes withheld as disclosed by information return W-2, or list of Employees, and prior returns and remittances made pursuant to the Ordinance.

D. Withholding Not Required on Domestics

1. No person shall be required to withhold the tax on the wages or other compensation paid domestic servants employed exclusively in or about such person's residence, but such Employee shall be subject to all of the requirements of the Ordinance.

E. Responsibility of Officers For Collecting Tax

It shall be the responsibility of all of the officers of any corporation, the partners of any partnership, the proprietor of any business, and in the event that no such officers, partners or proprietor shall reside in or work in Massillon, the individual in charge of the operation of such corporation, partnership or proprietorship within the City of Massillon to withhold the tax from the wages of its or their employees, and to see that all such taxes so withheld, or required to be withheld, are paid to the City in accordance with the provisions of this section. In the event taxes withheld, or required to be withheld, are not paid to the City in accordance with the provisions of this section, such officer, partner, proprietor, or individual shall be criminally liable under the provisions of Section 12 of the Ordinance.

F. Fractional Parts of Cent: In deducting and withholding the tax at the source and in payment of any tax due under the Ordinance, a fractional part of a cent shall be disregarded unless it amounts one-half cent (1/2c) or more in which case it shall be increased to one cent (1c).