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wages are not subject to withholding for the Municipality under either of those divisions. (iiB) The exemption provided in division (4j)(FI14)(M) of this sec- tion does not apply with respect to the municipal corporation in which the employee resided at the time the employee earned the qualifying wages. (iiiC) The exemption provided in division (44j)(F114)(Ai) of this sec- tion does not apply to qualifying wages that an employer elects to withhold under division (d)(2) of Section 128.052 of this Chapter (iv]) ) The exemption provided in division (44-j)(1I14)(iA) of this sec- tion does not apply to qualifying wages if both of the following condi- tions apply: (ai) For qualifying wages described in division (b)(1) of Sec- tion 128.052 of this Chapter, the employee's employer with- holds and remits tax on the qualifying wages to the municipal corporation in which the employee's principal place of work is situated, or, for qualifying wages described in division (Ee) of Section 128.052 of this Chapter, the employee's employer withholds and remits tax on the qualifying wages to the mu- nicipal corporation in which the employer's fixed location is located; (bii The employee receives a refund of the tax described in division (4 j)(1414)(WA)(ai) of this section on the basis of the employee not performing services in that municipal corpora- tion. (915) (Ai) Except as provided in division (41j)(915)(#B) or (iiiC) of this section, compensation that is not qualify ng wages paid to a nonresident individual for personal services performed in the Municipality on not more than twenty days in a taxable year. (iiB) The exemption provided in division (44j)(915)(iA) of this section does not apply under either of the following cir- cumstances: (ai) The individual's base of operation is located in the Municipality. (bii) The individual is a professional athlete, profes- sional entertainer, or public figure, and the compen- sation is paid for the performance of services in the individual's capacity as a professional athlete, profes- sional entertainer, or public figure. For purposes of division (44j)(915)(iill i) of this section, "profes- sional athlete," "professional entertainer," and "pub- lic figure" have the same meanings as in Section 128.052 of this Chapter. (4iC) Compensation to which division (44 j)(915 ) of this sec- tion applies shall be treated as earned or received at the indi- vidual's base of operation. If the individual does not have a W