191.0504 12-DAY OCCASIONAL ENTRY RULE.

   (a)   A non-resident individual who works in the city twelve (12) or fewer days per year shall be considered an occasional entrant, and shall not be subject to the city municipal income tax for those 12 days, except as provided in Sections 191.0901(q)(1) and (2). For purposes of the 12-day calculation, any portion of a day worked in the city shall be counted as one day worked in the city.

      (1)   Beginning with the thirteenth day, the employer of said individual shall begin withholding the city income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the city in accordance with the requirements of this chapter. The employer is further required to remit taxes on income earned in the city by the individual for the first twelve days.

      (2)   If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate income tax to the city

         (Ord. 2005-05. Passed 3-8-05.)

DETERMINATION OF ALLOCATION OF TAX