(a) On and after January 1, 2001, an individual not a resident of the City and not an employee of an employer whose principal place of business is located within the City, who performs personal services within the City twelve or fewer days per calendar year, shall be considered an occasional entrant, and shall not be subject to the tax imposed by this chapter for those twelve or fewer days. For purposes of said twelve day calculation, any portion of a calendar day in which personal services are performed within the City shall be counted and considered as a day in which personal services are performed within the City.
Should the individual perform personal services within the City beyond twelve days per calendar year, he shall not be considered an occasional entrant and shall be subject to the tax imposed by this chapter for those first twelve days and for those days beyond those first twelve days. Beginning with the thirteenth day, the employer of said individual, if said employer is an employer within or doing business within the City, shall begin deducting and withholding City income tax and remit same to the City Treasurer. Since said individual can no longer be considered to have been an occasional entrant, said employer is further required to deduct and withhold City income tax and remit same to the City Treasurer for the first twelve days.
(b) If two or more individuals of the same employer (even if they are independent contractors of that employer) perform personal services within the City related to the service for which the employer has been engaged, those individuals shall not be subject to the provisions of subsection (a) of this Section 171.21 but, rather, they shall be subject to the provisions of Section 171.22 of this chapter. In addition, the provisions of subsection (a) of this Section 171.21 do not apply, and shall not apply, to professional entertainers, professional athletes, promoters of professional entertainment or sports events, or the employees of same.
(Ord. 11446/00. Passed 12-27-00.)