(a) A non-resident individual who works in the Village twelve (12) or fewer days per year shall be considered an occasional entrant, and shall not be subject to the Village municipal income tax for those 12 days, except as provided in Sections 181.04(r)(1) and (2). For purposes of the 12-day Calculation, any portion of a day worked in the Village shall be counted as one day worked in the Village.
(b) Beginning with the thirteenth day, the employer of said individual shall begin withholding the Village income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the Village in accordance with the requirements of this chapter. The employer is further required to remit taxes on income earned in the Village by the individual for the first twelve days.
(c) If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate income tax to the Village.
(Ord. 05-114. Passed 5-5-05.)
(Ord. 05-114. Passed 5-5-05.)