Employers and employees subject to tax
Sec. 3. If the county council adopts an ordinance to impose the
employment tax, employers and employees are subject to the tax if:
(1) in the case of an employer, he employs at least one (1) full
time employee who is principally employed in the county during any
portion of a month after the date such ordinance is adopted; and
(2) in the case of an employee, he is principally employed in the
county by an employer described in clause (1) of this section during
any portion of a month after the date the ordinance is adopted.
(Formerly: Acts 1975, P.L.62, SEC.1.)
Last modified: May 28, 2006