(A)   Any employer, employee, business entity, third party payroll reporting agent, natural person or other taxpayer who files more than 25 returns or reports annually shall electronically file the following returns or reports with the Commission on or before the due dates specified in § 110.05(B) and (E) and § 110.07(K) and (L):
      (1)   Tax withholding statements required by § 110.05, including but not limited to Forms W-1, W-2 and W-3; and
      (2)   Information returns or statements that reflect payment information, including but not limited to Commission Form 1099-SF and the IRS Forms 1099 series.
   (B)   The Commission may require other returns or reports as defined in § 110.01 to be electronically filed.
   (C)   All persons or taxpayers who are required by or pursuant to this section to file returns or reports electronically shall do so in such manner as the Commission may prescribe or require.
   (D)   Any person or taxpayer required to file a return or report electronically may apply for a waiver from this requirement by submitting a written request on a form prescribed by the Commission.  The request shall indicate the lack of one of the following:
      (1)   Compatible computer hardware;
      (2)   Internet access; or
      (3)   Other technological capabilities determined relevant by the Commission.
(Lou. Metro Ord. No. 120-2019, approved 8-26-2019)