Skip to code content (skip section selection)
1. Combined Rate Cases. With respect to a person subject to the local services tax at a combined rate, the situs of the tax shall be the place of employment on the first day the person becomes subject to the tax during each payroll period.
2. Concurrent Employment. In the event a person is engaged in more than one occupation, that is, concurrent employment, or an occupation which requires the person working in more than one political subdivision during a payroll period, the priority of claim to collect the local services tax shall be in the following order:
A. The political subdivision in which a person maintains his/her principal office or is principally employed.
B. The political subdivision in which the person resides and works, if the tax is levied by that political subdivision.
C. The political subdivision in which a person is employed and which imposes the tax, nearest in miles, to the person’s home.
(Ord. 12-05-2011.02, 12/5/2011, §II)