Each individual who shall have more than one occupation shall be subject to the payment of this tax in only one jurisdiction per payroll period. If an individual works in more than one taxing area, the priority of the claim to collect the local services tax shall be in the following order: first, the municipality in which a person maintains the person’s principal occupation or is principally employed; second, the municipality in which the person resides and works, if the tax is levied by that municipality; third, the municipality in which a person is employed and which imposes the tax nearest in miles to the person’s home. Employers who withhold the local services tax shall deliver to an individual employed in more than one jurisdiction evidence of deductions on a form to be furnished to the employer by the Collector which form shall be evidence of deductions having been made and when presented to any other employer shall be authority for such employer to not deduct this tax from the employee’s wages, but to include such employee on his or her return by setting forth his or her name, address and the name and address of the employer who deducted this tax.
(Ord. 145, passed 12-11-2007)