(A) Where compensation is earned as a result of work done or services performed both within and outside the city, the license fee required under this subchapter shall be imposed by determining upon the oath of the employer, or if required by the City Clerk, upon the oath of the employee, the percentage of the compensation earned from the proportion of the work which was done or performed within the city.
(B) Any request for a refund of payroll license fees must be filed by April 15 for the previous calendar tax year. Any request for a refund of payroll license fees because of having worked outside of the city shall include a list of the other cities wherein work was performed that was not performed within the city. The city shall then notify said additional cities of the work performed in those other cities.
(2005 Code, § 110.11) (Ord. 89-0301, passed 4-4-1989; Ord. 02-0301, passed 4-1-2002)