a. Will have the advanced amounts reported on their W-2 at the end of the year.
b. Independent contractors: any per diem payments made directly to independent contractor, members of visiting committees and interview candidates are reportable income and will be reported on Form 1099M. Those individuals who are both based in and perform their services in the town area are not eligible to receive per diem while performing such services within the town area.
(Ord. 2018-03, passed 4-2-2018)