2023-143 Ordinance - Laserfiche WebLink

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(1) Employee compensation that is not qualifying wages as defined in division (CX35) of this section. (m) Compensation paid to a person employed within the boundaries of a United States air force base under the jurisdiction of the United States air force that is used for the housing of members of the United States air force and is a center for air force operations, unless the person is subject to taxation because of residence or domicile. If the compensation is subject to taxation because of residence or domicile, tax on such income shall be payable only to the municipal corporation of residence or domicile. (n) An S corporation shareholder's share of net profits of the S corporation, other than any part of the share of net profits that represents wages as defined in Section 3121(a) of the Internal Revenue Code or net earnings from self-employment as defined in Section 1402(a) of the Internal Revenue Code. (o) To the extent authorized under a resolution or ordinance adopted by the City before January 1, 2016, all or a portion of the income of individuals or a class of individuals under 18 years of age. (p)(i) Except as provided in divisions (CXI2XpXii), (iii), and (iv) of this section, qualifying wages described in division (C)(2) or (5) of Section 1501.04 to the extent the qualifying wages are not subject to withholding for the City under either of those divisions. (ii) The exemption provided in division (C)(12)(p)(i) of this section does not apply with respect to the municipal corporation in which the employee resided at the time the employee earned the qualifying wages. (iii) The exemption provided in division (CX12)(p)(i) of this section does not apply to qualifying wages that an employer elects to withhold under division (C)(4Xb) of Section 1501.04. (iv) The exemption provided in division (CX12XpXi) of this section does not apply to qualifying wages if both of the fallowing conditions apply: (a) For qualifying wages described in division (C)(2) of Section 1501.04, the employee's employer withholds 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 (C)(5) of Section 1501.04, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employer's fixed location is located; (b) The employee receives a refund of the tax described in division (C)(12)(p)(iv)(a) of this section on the basis of the employee not performing services in that municipal corporation. (q)(i) Except w provided in division (C)(12)(q)(ii) or (iii) of this section, compensation that is not qualifying wages paid to a nonresident individual for personal services performed in the City on not more than 20 days in a taxable year. (ii) The exemption provided in division (C)(12)(q)(ii) of this section does not apply under either of the following circumstances: (a) The individual's base of operation is located in the municipal corporation. (b) The individual is a professional athlete, professional entertainer, or public figure, and the compensation is paid for the performance of services in the individual's capacity as a professional athlete,