2011 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 718: MUNICIPAL INCOME TAXES
718.011 Income subject to tax - personal services performed by nonresident on twelve or fewer days.
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.
Effective Date: 2000 HB483 09-21-2000; 2000 SB287 12-21-2000
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