(A) In the case of employees who incur and pay expenses directly connected with the performance of their duties or services for which no reimbursement is made by the employer, the reasonable actual expenses incurred and paid in earning the compensation may be deducted in computing the amount subject to the license tax under this article. To be allowed, however, the expense must be recognized as a deduction by the federal and state authorities for payroll tax purposes.
(B) The items as personal, family or living expenses, expenses of commuting to and from work, old age benefit taxes, deductions for group insurance, hospitalization, pension plans and the like are not deductible as expenses directly connected with the performance of service.
(1977 Code, § 20-262) (Ord. 68-10, passed 6-24-1968)