As used in this section, "other taxpayer" means any person that pays an individual any item included in the taxable income of the individual, other than the individual's employer or that employer's agent.
(a) Beginning January 1, 2001, the City shall not require any nonresident employer, agent of such employer, or other payer that is not situated within the municipal boundaries of the City to deduct and withhold taxes from the taxable income of an individual unless the total amount of tax required to be deducted and withheld for the City on account of all of the employer's employees or all of other payer's payees exceeds one hundred fifty dollars ($150.00) for a calendar year beginning on or after that date.
If the total amount of tax required to be deducted and withheld on account of all the nonresident employer's employees or all of the other payer's payees exceeds one hundred fifty dollars ($150.00) for a calendar year beginning on or after January 1, 2001, the City may require the employer, agent, or other payer to deduct and withhold taxes in each ensuing year even if the amount required to be deducted and withheld in each of those ensuing years is one hundred fifty dollars ($150.00) or less, except as otherwise provided in division (b) of this section.
(b) If a nonresident employer, agent of such employer, or other payer that is not situated within the municipal boundaries of the City is required to deduct and withhold taxes for an ensuing year under division (a) of this section, and the total amount of tax required to be deducted and withheld under that division in each of three consecutive ensuing years is one hundred fifty dollars ($150.00) or less, the City shall not require the employer, agent, or other payer to deduct and withhold taxes in any year following the last of those consecutive years unless the amount required to be deducted and withheld in any such following year exceeds one hundred fifty dollars ($150.00).
(Ord. 334-01. Passed 2-4-02.)