(a) In the case of hourly employees, where a payroll continues past May 31, 1978, and said payroll does not end until a period in June, 1978, said payroll shall be considered a split payroll, and as such, this payroll will not be subject to withholding tax under this chapter. This is to say only the first full pay for hourly employees earned after June 1, 1978, and all payrolls thereafter, will become subject to withholding under this chapter.
(b) All salaried employees paid on a calendar month will be subject to withholding under this chapter of June 1, 1978.
(Ord. 2003-79. Passed 12-2-03.)