It shall be the responsibility of persons who make Federal Form 1099 "non-employee compensation" payment to natural persons other than employees for services performed within the urban county government, to maintain records of such payments and to report such payments to the urban county government. Said payments must be reported on by remitting Federal Form 1099 by February 28 of the year following the close of the calendar year in which the nonemployee compensation was paid. The information required to be reported by said licensee shall include:
(a) Payer's name, address, Social Security and/or federal identification number.
(b) Recipient's name and address.
(c) Recipient's Social Security and/or federal identification number.
(d) Amount of nonemployee compensation paid in the calendar year.
(Ord. No. 267-2007, § 7, 12-6-07)