(a) In the case of hourly employees, where a payroll continues past September 30, 1970, and the payroll does not end until a period in October, 1970, such payroll shall be considered a split-payroll, and as such this payroll will not be subject to withholding tax under the Municipal Income Tax Ordinance effective October 1, 1970. That is to say, only the first full pay for hourly employees earned after October 1, 1970, and all payrolls thereafter, will become subject to withholding under the Municipal Income Tax Ordinance.
(b) All salaried employees paid on a calendar month will be subject to withholding under the Municipal Income Tax Ordinance as of October 1, 1970.
(Res. 1970-14. Passed 8-24-70.)