2006 Ohio Revised Code - [718.01.1] 718.011.Exemption for certain nonresident individuals.

[§ 718.01.1] § 718.011. Exemption for certain nonresident individuals.
 

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. 
 

HISTORY: 148 v H 483 (Eff 1-1-2002); 148 v S 287 (Eff 12-21-2000); 148 v S 287, § 9. Eff 12-21-2000.
 

The provisions of § 9 of SB 287 (148 v  - ) read as follows: 

SECTION 9. That sections 718.01, 718.011, 718.02, and 718.08 of the Revised Code as amended or enacted by Sub. H.B. 483 of the 123rd General Assembly shall take effect on the effective date of this section. 

This section is intended to accelerate the effective date of sections 718.01, 718.011, 718.02, and 718.08 of the Revised Code from January 1, 2002, to the earliest time permitted by law upon the enactment of this act. The effective date of those sections was delayed unintentionally to correspond with delayed effective dates contained in Sub. S.B. 3 of the 123rd General Assembly (January 1, 2002), but the delay inadvertently postpones the effect of other amendments and enactments made by Sub. H.B. 477 of the 123rd General Assembly.