182.27 CONTRACT PROVISIONS

   (A)   No contract on behalf of the City of Macedonia for works or improvements of the City shall be binding or valid unless such contract contains the following provisions:

      (1)    Said contractor hereby further agrees to withhold all City of Macedonia income taxes due or payable under this ordinance for wages, salaries, fees and commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such City income taxes due for service performed under this contract.

   (B)   Furthermore, any person, firm or agency that has a contract or agreement with the City of Macedonia shall be subject to City income tax whether a resident or nonresident of the City.

   (C)   In addition to the tax withheld for employees, the net profits on the contract shall be subject to City of Macedonia income tax.

(Ord. 2-2016. Passed 1-4-16.)