2023-143 Ordinance - Laserfiche WebLink

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(e) "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per -event basis. (f) "Public figure" means a person of prominence who performs services at discrete events, such as speeches, public appearances, or similar events, for wages or other remuneration on a per -event basis. (g) "Worksite location" means a construction site or other temporary worksite in this state at which the employer provides services for more than 20 days during the calendar year. "Worksite location" does not include the home of an employee. (2Xa) Subject o divisions (C)(3), (5), (6), and (7) of this section, an employer is not required to withhold the City income tax on qualifying wages paid to an employee for the performance of personal services in the City if the employee performed such services in the City on 20 or fewer days in a calendar year, unless one of the following conditions applies: (i) The employee's principal place of work is located in the City. (ii) The employee performed services at one or more presumed worksite locations in the City. For the purposes of this division, "presumed worksite location" means a construction site or other temporary worksite in the City at which the employer provides or provided services that can reasonably be, or would have been, expected by the employer to last more than 20 days in a calendar year. Services can "reasonably be expected by the employer to last more than 20 days" if either of the following applies at the time the services commence: (a) The nature of the services are such that it will require more than 20 days of the services to complete the services; (b) The agreement between the employer and its customer to perform services at a location requires the employer to perform the services at the location for more than 20 days. (iii) The employee is a resident of the City and has requested that the employer withhold tax from the employee's qualifying wages as provided in Section 1501.04. (iv) The employee is a professional athlete, professional entertainer, or public figure, and the qualifying wages are paid for the performance of services in the employee's capacity as a professional athlete, professional entertainer, or public figure. (b) For the purposes of division (C)(2Xa) of this section, an employee shall be considered to have spent a day performing services in the City only if the employee spent more time performing services for or on behalf of the employer in the City than in any other municipal corporation on that day. For the purposes of determining the amount of time an employee spent in a particular location, the time spent performing one or more of the following activities shall be considered to have been spent at the employee's principal place of work: (i) Traveling to the location at which the employee will first perform services for the employer for the day; (ii) Traveling from a location at which the employee was performing services for the employer to any other location; 25