All individuals, businesses, employers, brokers or others who are required under the Internal Revenue Code to furnish forms 1099 to the IRS for individuals or businesses to whom or which they have non-employee compensation shall furnish copies of the said form 1099's to the Tax Administrator or in lieu thereof, a list containing the same information as required by the IRS on the 1099's on or before the due date for such form 1099 as established by IRS. Failure to provide the foregoing information may result in any deduction for payment by the taxpayer taken on the taxpayer's return to be disallowed.
(Ord. 169-2015. Passed 10-5-15.)