A. The payroll and self-employment tax shall apply only to persons, firms, corporations and associations doing business within the local transit area.
B. A person, firm, corporation or association is doing business within the boundaries of the local transit area if the entity does any of the following:
1. Employs 1 or more employees, commission merchants or commission employees to work in the local transit area;
2. Maintains a place of business in the local transit area;
3. Owns, manages or leases property in the local transit area. Managing rental property owned by the entity or by others is included;
4. Solicits any business within the local transit area, provided that solicitation is by mail or telephone contacts only, and solicitation by advertising only shall not subject any entity to the payroll and self-employment tax;
5. Uses the streets within the local transit area for any reason in connection with the work of any employee, commission merchant or commission employee;
6. Maintains any place of business in the city, provided that any employer not maintaining a place of business in the city, but doing any of the acts described in divisions B.1. through B.5. of this section shall be subject to the payroll and self-employment tax;
7. Conducts business in a residence within the local transit area; or
8. Received taxable income due to business activity in the local transit area.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)