71-10 Amend Chpt 128, Municipal Income Tax

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the amount of combined income from lottery, gambling and sports winnings, and games of chance. , If said income is payable to the taxpayer in more than one year, the deduction applies only in the first year in which the income is received. (b) On all income, .qualifying wages, commissions and other compensation earned or received on and after January 1, 1981, by nonresidents of the City for work done or services performed or rendered within the City. Separation pay, termination pay, reduction-in-force pay, and other compensation paid as a result of an employee leaving the service of an employer shall be allocable only to the City. (1) Lakewood shall not, however, tax the compensation of anon-resident individual who will be deemed to be an occasional entrant if all of the following apply: A. The compensation is paid for personal services performed by the individual in the City on twelve or fewer days during the calendar year, in which case the individual shall be considered an occasional entrant for purposes of the City income tax. A day is a full day or any fractional part. of a day. B. In the case of an individual who is an employee, the principal place of business of the individual's employer is located outside the City and the individual pays tax on compensation described in section 191.03(a}(2) to the municipality, if any, in which the employer's principal place of business is located, and no portion of that tax is refunded to the individual. C. The individual is not a professional entertainer or professional athlete, the promoter of a professional entertainment ar sports event, or an employee of such a promoter, all. as may be reasonably defined by the City. (2} Beginning with the thirteenth day an individual deemed to have been an occasional entrant to the City performs services within the City, the employer of said individual shall begin withholding the City income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the City in accordance with the requirements of this ordinance. Since the individual can no longer be considered to have been an occasional entrant, the employer is further required to remit taxes on income earned in the City by the individual for the first twelve days. (3) If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate income tax to the City. (c) (1) On the portion attributable to the City on the net profits earned oh and after January 1, 1981, of all resident unincorporated business entities or professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City. (2) On the portion of the distributive share of the net profits earned or received on and after January 1, 1981, of a resident partner or owner of a resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity by the City. The tax imposed on the individual members or owners of a resident unincorporated business entity shall be collected by the resident unincorporated business entity, and remitted on behalf of the individual members or owners. (d) (1) On the portion attributable to the City of the net profits earned on or after January 1, 1981, of all nonresident unincorporated business entities,