(A) A nonresident employer, agent of such an employer, or other payer that is not situated in the city shall not be required to deduct and withhold taxes from the taxable income of an individual unless the total amount of tax required to be deducted and withheld for the city on account of all of the employer's employees or all of the other payer's payees exceeds $150 or less for three consecutive years.
(B) If the total amount of tax required to be deducted and withheld on account of all of the nonresident employer's employees or all of the other payer's payees exceeds $150 for a calendar year, the employer, agent of such an employer or other payer must deduct and withhold taxes in each ensuing year even if the amount required to be deducted and withheld in each of those ensuing years is $150 or less, until such time that the tax so deducted and withheld is $150 or less for three consecutive years.
(Ord. 15-31, passed 12-29-15)