In the event an individual is engaged in more than one occupation or an occupation which requires working in more than one political subdivision during the calendar year, the priority of claim to collect the tax shall be in the following order: First, the political subdivision in which the Individual maintains his principal office or is principally employed; second, the political subdivision in which the individual resides and works, if a like tax is levied by that political subdivision; third, the political subdivision in which the individual is employed and which imposes the tax nearest in miles to the individual’s home. The place of employment shall be determined as of the day the individual first becomes subject to the tax during the calendar year. Any employer to whom an employee shows a receipt for a like tax for the calendar year from another political subdivision or employer shall not be required to deduct this tax from the employee’s wages but shall include such employee on his return by setting forth his name, address and the identification of the other political subdivision to whom the tax was paid or the employer who deducted the tax.
(Ord. 565, 12/12/2005)