(A) The situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation that requires the person working in more than one political subdivision during a payroll period, the priority of claim to collect the local services tax shall be in the following order:
(1) First, the political subdivision in which a person maintains his or her principal office or is principally employed;
(2) Second, the political subdivision in which the person resides and works if the tax is levied by that political subdivision; and
(3) Third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person’s home.
(B) In case of dispute, a tax receipt of the taxing authority for that calendar year declaring that the taxpayer has made prior payment constitutes prima facie certification of payment to all other political subdivisions.
(Ord. 5-2013, passed 11-7-2013)