§ 114.026 NURSES.
   (A)   A registered nurse, except as provided below, is in the same status as any other professional person and is required to file a return upon his or her gross payroll.
   (B)   A registered nurse regularly employed by a hospital, institution, business entity or individual is subject to the withholding provisions of this chapter.
(Ord. 220.7-6-2008, passed 6-25-2008)