A. The payroll and self-employment tax applies to the gross taxable payrolls of employees paid for work performed within the local transit area. If an employer employs or pays some individuals within the local transit area and employs or pays some individuals outside of the local transit area who are subject to Tri-Met tax or a like tax, then the tax shall apply only to the payroll covering employees working or being paid within the local transit area.
B. If any employee spends part of his or her working hours within the local transit area and part outside of the local transit area, the fraction or percentage of the payroll of that employee to be taxed shall be determined as follows:
1. If the employee’s compensation depends on the amount of sales or volume of repair work or other services done, only the payroll attributable to sales made or services done in the local transit area shall be subject to the payroll tax.
2. If the employee is paid on any other basis, the fraction or percentage of the payroll concerning that employee to be taxed shall equal the fraction or percentage of the employee’s working hours spent in the local transit area. The same apportionment is applicable to net earnings from self-employment if any of the earnings are subject to the Tri-Met payroll and self-employment tax or any like tax.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)