On and after January 1, 2001, a municipal corporation shall not tax the compensation paid to a nonresident individual for personal services performed by the individual in the municipal corporation on twelve or fewer days in a calendar year unless one of the following applies:
(A) The individual who is an employee of another person; the principal place of business of the individual's employer is located in another municipal corporation in this state that imposes a tax applying to compensation paid to the individual for services performed on those days; and the individual is not liable to that other municipal corporation for tax on the compensation paid for such services.
(B) The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such a promoter, all as may be reasonably defined by the municipal corporation.
Repealed by 130th General Assembly File No. TBD, HB 5, ยง2, eff. 3/23/2015, applicable to municipal taxable years beginning on or after 1/1/2016.
Effective Date: 2000 HB483 09-21-2000; 2000 SB287 12-21-2000
Section: Previous 718.01 718.01-2 718.011 718.011-2 718.012 718.02 718.02-2 718.021 718.03 718.03-2 718.031 718.04 718.04-2 718.041 718.05 NextLast modified: October 10, 2016