1. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires the person working in more than one political subdivision during the payroll period, the priority of claim to collect the local services tax shall be in the following order:
A. The political subdivision in which a person maintains his or her principal office or is principally employed.
B. The political subdivision in which the person resides and works, if the tax is levied by that political subdivision.
C. The political subdivision in which a person is employed and which imposes the tax nearest in miles to the person’s home.
2. In the case of concurrent employment, an employer shall refrain from withholding the local services tax, if the employee provides:
A. A recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of local services tax withheld.
B. A statement from the employee that the pay statement is from the employee’s principal employer and the employee will notify other employers of a change in principal place of employment within 2 weeks of its occurrence.
3. The situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period. It is the intent of this Section that no person shall be subject to the payment of the local services tax by more than one political subdivision during each payroll period.
(Ord. 2009-08, 11/23/2009, § 1)