183.21 1099-MISCELLANEOUS.

   In addition to the wage reporting requirements of this section, any person required by the Internal Revenue Service to report on Form 1099-Misc. payments to individuals not treated as employees for services performed shall also report such payments to the Municipality when the services were performed in the Municipality. The information may be submitted on a listing, and shall include the name, address & social security number (or federal identification number), and the amount of the payments made. Federal form(s)1099 may be submitted in lieu of such listing. The information shall be filed annually on or before February 28th following the end of such calendar year. (Ord. 45-15. Passed 12-7-15.)