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128.03151 QUALIFYING WAGE.
   "Qualifying wage" means wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. "Qualifying wage" represents employees' income from which municipal tax shall be deducted by the employer, and any wages not considered a part of "qualifying wage" shall not be taxed by a municipality. This definition is effective January 1, 2004, for taxable years 2004 and later. (Ord. 71-10. Passed 11-1-10.)