Employers located outside of the local transit area are subject to the payroll and self-employment tax if any employee, commission merchant or commission employee of the employer does business in the local transit area in any way designated in § 3.24.020 of this chapter. Each employer shall contact the city Collector to obtain forms and shall file all returns required by this chapter.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)