§ 3.20.160. Employees—Subcontractors.

A.

The remuneration paid by an employer in the form of wages or salary to an employee for the sale of services by such employee to the employer are not taxable under the provisions of this chapter. Sales of services by contractor or subcontractors, and any other type of sale of a service by a person other than an employee are taxable unless specifically exempted.

B.

A person shall be deemed to be an employee under the provisions of this chapter if the person claiming to be an employer is withholding a portion of such person's wages or salary in accordance with federal income tax laws and regulations. In the event no amounts are being withheld, it shall be presumed such person is not an employee unless the person claiming to be his employer submits clear and convincing evidence establishing the person's status as an employee.

(Ord. 04-10 § 2 (part), 2004).