where Ote services are rendered. portion of the personal service compensation of such employee which the
<br /> total number ofworking days employed within this municimaliri bears to
<br />2. All compensation paid to employees who aze non-residents of Ovs the total number of working days employed within and outside this
<br />municipality for services rendered, work performed or other activities municimality.
<br />engaged in to cam such compensation within this municioaliN.
<br /> 3. If i[ is impossible [o apporfion the earnings as provided above berausi
<br />B. Employer Rsponsbility -All employers within or doing business within O=s (a) the peculiar nature of the service of the employee or (b) the unu;
<br />munici are requhd to make the collections and deductions in this Section basis of compensation, apportionment shall be made in accordance vnm
<br />specified, regazdlss of the fact that the services on account of which any particular the facts and the tax deducted and withheld accordingly. With respect to
<br />deduction is required as to residents of this municinalirywere performed at a place each such employee (or group of employees similazly or idenfically
<br />of business of any such employer situated outside this municipality. cinaanstarrczd), the employer sha0 fiunish the Adrrilrilshator with a detailed
<br /> statement of facts.
<br />C. Employee Responsbility -The mere fact that the tax is not wit}ilreld will not relieve
<br />the employee of the responsibility of filing a return and paying the tax on the 4. 12-Day occasional entry Wile: On and after January 1, 2001, a municipal
<br />compensation received (see Section 6:03.A of these Regulations). corporation sha0 not tax the compensation paid to a nonresident individual
<br /> for personal services or work perfomred by the individual in the municipal
<br />D. Individuals Not Subject to Withholding -Commissions and fees paid to corporation on twelve (12) or fewer days m a Calendar year unless one
<br />professionals, brokers and others who aze independent contactors and not of the following applies:
<br />employees of the payor, are not subject to withholding or collection of the tax at
<br />the source. Such taxpayers must, in a0 instances, file returns and pay the tax A. The individual is an employee of another person: the principal place
<br />pursuant to the Section endOed "Payment of Tax" of the Ordinance of this of business of the individuals employer is located in another
<br />~c"0~ri' ~ municipal cogromtion in this state that imposes a tax applying~to
<br />
<br />E Non-resident Employees - In the case of employees who are non-msidents of this compensation paid fO [he individual for services performed on those
<br />days; and the individual is not liable to that other municipal
<br />municipality, the corporation for tax on the compensation paid for such services.
<br />amount m be deducted and withheld is (at tlvs municipaliMs tax rate) of the B. The individual is a profssional entertainer or professional atlilete,
<br />compensation paid with respect to personal services rendered in this municioality. the promoter of a professional entertainment or sports event, or an
<br /> employee of such a promoter, a0 as may be reasonably defined by
<br />Where anon-resident receives compensafion for personal services rendered or the municipal corporation.
<br />performed paNy within and partly outside this mvnicipaliN, the wiOilrolding o Beginning wiOr the Orirteanh day, the employer of said individual
<br />employer sha0 deduct, withhold and remit the tax on the portion of the shall begin withholding that municipality's income tax from
<br />compensafion which is earned within this rrnarieioality in accordance with the remuneration paid by the employer to the individual, subject to
<br />following nrls of apportionment the $150.00 deminirnus, and shall remit the withheld income tax
<br /> to RITA inaccordance with section 6:03 of the RTTA Rules and
<br />1. If the non-resident is a salesman, agent or other employee whose Regulatons. (Collecfion at Souree).
<br />compensation on the basis of commissions depends direcOy on the volume Since the individual can no longer be considered to have been an
<br />of business transacted by him, the deducting and withholding shall attach occasional entrant, the employer is funher required to remit taxes
<br />to the portion of the entire compepsaton which the volume of business on income earned in that mtvilcipality by the individual for the fast
<br />truuacted by the employee within this municinalitvbears to the volume of twelve days.
<br />business nansacted by him within and outside this municipality. • if the individual is self-employed, i[ sha0 be the nsportsrbility of
<br /> the individual to remit the appropriate income tax [o that city.
<br />2. The deducting and withholding of personal services compensation of all For purposes of the 12-day calculation, any portion of a day
<br />oOrer employees (including officers of corporations) shall attach m the worked in a RITA municipality shall be counted as one day
<br />worked in a RITA municipality. tax rote) from the compensation paid to residents of this municipalitvregardless of
<br />• Income tax withheld by anon-resident employer and paid to a
<br />where Ore services compensated for wen: performed Arry employer who employs
<br />RiTA municipality as a result of the emplpyerbeing subject to the a resident of this municipaliri in another tarring municipality, which employer is
<br />$150 deminimus provision is not subject to being refunded to subject to the withholding provisions of both Orlvrarss, shall wiOiltold and remit
<br />an individual under the 12-day occasional entry provision. tax as follows:
<br />5. $150 Deminimus Requirement
<br />1. Same Tax Rate - If the rate of tax levied by the other Wring municipality
<br />If not cmrenOy required to withhold RITA income tax, tban a non-rsident is the same as imposed by this municipaliNs Ordinance, the employer shall
<br />employer, agent of such employer, or other payer not situated in a RITA withhold the tax on [he entbe wage earned by such resident of this
<br />municipality shall not fiuther be requhed to withhold RITA income tax rormici and shall remit to such other taxing municipality the
<br />from remuneration paid to anployes of the employer until the collectve appropriate amount of tax due that municipality on the wages earned by
<br />tax liability of the employees working in a RTfA municipality initially such resident of this mumicinaliry in such other taxing municipality, renitting
<br />exceeds $150.00. When the collective liability exceeds $150.00 the to this municinalirionly the balance, if arty, of the tax withheld
<br />employer is required to begin withholding the appropriate income tax for
<br />R1TA on behalf of all employes performing work in a RTTA municipality. 2. Lower Tax Rate - If Ore rote of tax levied by the other taxing municipality
<br />Once the collecdve liability has exceeded $150, the employer must is less than the rote imposed by the Ordinance of this municipality, such
<br />wiOilrold income tax for RTTA for the remainder of the calendar yeaz and employer shall withhold tax on the entire wage earned by such resident of
<br />for subsequent years, even if the liability in subsequent years, does no[
<br />this municimlilvand shall remit to the other taxing municipality only the tax
<br />exceed $150. However, if the tax liability for each of the three imposed by the Ordinance of such other taxing municipality on the income
<br />consecutive years (subsequent to that year in which the employer ~ earned therein by such resident of this municipality and shall remit to dus
<br />became liable for withholding the income tax) does not exceed $150, the mrmicipalitvonly the balance of the tax withheld
<br />employer will be considered as not having perfomaed work in RITA
<br />jurisdiction in regard to further tax liability, and again will be subject to the 3. Higher Tax Rate - If the rate of tax levied by the other taxing municipality
<br />$150 deminnnus role. is at a higherrate than imposed by the Onlinance of this municipality, such
<br /> employer sha0 withhold and remit m such other taxing municipality its fill
<br />6. Tn apportioning the earnings of an employee, an employer may accept the rate of tax on compensation earned therein by such resident of Otis
<br />written reports of his employee as to any of the ilerrrs set foOh in 1, 2 and
<br />rmrmc' , remitting to Otis municipality only the fax withheld on wages
<br />3 above. However, the employer shall be responsible for any material earned other than in such higher-rate faxing municipality.
<br />error in an allocation as m employment with this municipaliri.
<br /> 4. General -The foregoing provisions are conditioned upon the employees
<br />F. Draws and Advances - An employer shall withhold the tax on the frill amount of advising the respective ciOs in which the employer is subject to the
<br />any advances in the same manner as the employer withhoIds for federal purposes. withholding provisions of the amount of salaries, wags or compensation
<br /> earned within such cities, such information to be incorporated in a fomr
<br />G. BxPenss - An employer regnired to withhold the tax on compensation paid to an approved by the Administrator.
<br />employee shall, in dPr~,,,;nipg the amount on which the tax is to be withheld, ignore
<br />any amount a0owed and paid to the employee for expenses necessarily and I. Em 1 eeAddress Records-An
<br />p oy employerwhose records show that an employee
<br />actually inciured by the employee in the actual performance of his services, is anon-resident of this mmricipaliriand who has no knowledge to the contn
<br />provided such expenses are inenrred m earning compensation, including shall be relieved of the responsibility of withholding the tax on personal set
<br />_
<br />commissions, and are not deducted as a business expense by the employee (other compensafion paid to such employee for services rendered or work done out
<br />than as an offset to an advance or reimbursement). this mumicinaliri by such employer provided, however, that such emplc,,,.
<br /> othe[wise suhject ta withholding must withhold the tax on compensation paid such
<br />H Wi0ilwldmg on Residents-Except as herein provided,anemployerwithin or doing employee after the Admvdstator notifis said employer, in writing, that such
<br />business within Otis mtudcioalitvis regnired to withhold the tax (at tlris muniaoalipls employee is a resident of this rmmicipalite All employes are requited to notify the
<br />
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