Section 718.011 | Municipal income tax on qualifying wages paid to an employee for the performance of personal services.
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 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.
Available Versions of this Section
- December 21, 2000 – Senate Bill 287 - 123rd General Assembly [ View December 21, 2000 Version ]
- March 23, 2015 – House Bill 5 - 130th General Assembly [ View March 23, 2015 Version ]