181.21 CONTRACT PROVISIONS.
   (A)    No contract on behalf of this Municipality for works or improvements of the Municipality shall be binding or valid unless such contract contains the following provisions:
      (1)    Said hereby further agrees to withhold all City income taxes due or payable under this chapter 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 Municipal income taxes due for services performed under this contract. Furthermore, any person, firm or agency that has a contract or agreement with this Municipality shall be subject to municipal income tax whether a resident or nonresident of this Municipality, and whether the work being done is inside the City or outside the City."
      (2)    "In addition to the tax withheld for employees, the net profits on the contract shall be subject to the income tax of this Municipality."
         (Ord. 159-2015. Passed 11-16-15.)