On and after January 1, 2001, no nonresident employer and no other nonresident payer is required to deduct and withhold City income tax from employees’ or payees’ remuneration until the collective City tax liability of the employees or payees initially exceeds one hundred fifty dollars ($150.00) per calendar year. When the collective City tax liability exceeds one hundred fifty dollars ($150.00) per calendar year, the employer and other payer shall begin deducting and withholding City income tax, and remit same to the City Treasurer, for and on behalf of all employees and payees performing personal services within the City.
Once the collective City tax liability exceeds one hundred fifty dollars ($150.00) per calendar year, the employer and other payer shall deduct and withhold City income tax, and remit same to the City Treasurer, for the remainder of the calendar year and for subsequent years, even if the City tax liability in subsequent years does not exceed one hundred fifty dollars ($150.00). However, if the City tax liability for each of the three consecutive years subsequent to that year in which the employer or payer became liable for withholding the City income tax does not exceed one hundred fifty dollars ($150.00), the employer and other payer will be considered as not having performed personal services within the City.
(Ord. 11446/00. Passed 12-27-00.)