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Are we required to withhold the occupational privilege tax for each taxing jurisdiction for an employee who works at multiple business sites?

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Are we required to withhold the occupational privilege tax for each taxing jurisdiction for an employee who works at multiple business sites?

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The legislative intent as expressed in the law is that no person is to pay more than $10 in any calendar year for occupational privilege taxes, regardless of the number of political subdivisions they work in during a year.

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