(A) (1) In cases where compensation is earned as a result of work done or services performed both within and without the City, the license fee required under this subchapter shall be computed by determining that percentage of the compensation earned from the proportion of the work which was done or performed within the City.
(2) It is the responsibility of the individual employer to furnish appropriate documentation with specific information as to hours/days spent working outside the City. All such information must be on forms provided by the Chief Financial Officer.
(B) In those cases where it is impossible for a business located outside the City to apportion accurately the compensation provided above, because of either the peculiar nature of the services provided by the employee or because the usual basis of employment in the City is on a frequent basis of short duration, apportionment may be made in accordance with the following guidelines:
(1) For a period of 3 consecutive months, all employees of a business shall keep a written log of the amount of time worked in the City and the amount of compensation earned while working here.
(2) The total compensation calculated in division (B)(1) above shall be subject to the withholding rate of 2.5%. The resulting amount will be paid by the employer as a quarterly flat fee for a period of 2 years. At the end of this 2-year period, this agreement shall be reviewed for adjustments.
(3) Any such agreement shall be in writing and attested to by the owner of the business and the Chief Financial Officer.
(4) Any such agreement shall not apply to any compensation earned by any employee while working 2 or more consecutive 8-hour periods in the City.
(1995 Code, § 3.16.030) (Am. Ord. O-2012-019, passed 9-24-2012)