Individuals subject to this tax under this Part who or which earn less than $12,000 annually from all sources shall be exempt from paying the tax under this Part. In order to be entitled to the exemption an affidavit by each employer for the applicable year must be filed with the tax collector that the individual subject to the tax is anticipated to earn less than $12,000 for the applicable tax year due to the seasonal nature of employment or other applicable reason.
(Ord. 848, 2/10/2005, §4; as amended by Ord. 875, 4/10/2008, §2)