The city shall not tax the compensation of an individual if all of the following apply:
(A) The individual does not reside in the city;
(B) The compensation is paid for personal services performed by the individual in the city on twelve or fewer days during the calendar year;
(C) In the case of an individual who is an employee, the principal place of business of the individual's employer is located outside the city and the individual pays tax on compensation described in division (B) of this section to the city, if any, in which the employer's principal place of business is located, and no portion of that tax is refunded to the individual.
(D) The individual is not a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such a promoter, all as may be reasonably defined by the city.
(Ord. 00-48, passed 12-19-00)