(1) On all salaries, wages, commissions and other compensation, lottery winnings and income derived from gaming, wagering, lotteries or schemes of chance but only when such amounts are equal to or exceed four million dollars ($4,000,000), and on net profits from unincorporated business entities and professions, earned during the effective period of this chapter by residents of the City;
(2) On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by nonresidents for work done or services performed or rendered in the City. On lottery winnings and income derived from gaming, wagering, lotteries or schemes of chance, but only when such amounts are equal to or exceed four million dollars ($4,000,000), by nonresidents when the lottery ticket is purchased and/or the gaming, wagering or scheme of chance is conducted, inside the City limits;
(3) On the employer's income derived from finance and carrying charges associated with his or her consumer's accounts receivable;
(4) On the portion attributable to the City of the net profits earned during the effective period of this chapter of all resident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City;
(5) On the portion of the distributive share of the net profits earned during the effective period of this chapter of a resident partner or owner of a resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity, provided, however, that the liability of an individual partner or owner taxable under this chapter on income attributable to another taxing municipality shall be subject to Section 880.29;
(6) On the portion attributable to the City of the net profits earned during the effective period of this chapter of all nonresident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City;
(7) On the portion of the distributive share of the net profits earned during the effective period of this chapter of a resident partner or owner of a nonresident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity, provided, however, that the liability of an individual partner or owner taxable under this chapter on income attributable to another taxing municipality shall be subject to Section 880.29; and
(8) On the portion attributable to the City, of the net profits earned during the effective period of this chapter of all corporations, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City, whether or not such corporations have an office or place of business in the City.
(b) The portion of the net profits attributable to the City of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the City shall be determined as provided in Ohio R.C. 718.02 and in accordance with the rules and regulations adopted by the Administrator pursuant to this chapter.
(Ord. 5-85. Passed 4-22-85; Ord. 57-04. Passed 7-12-04; Ord. 114-01. Approved by Voters 11-6-01; Res. R-27-07. Approved by Voters 11-6-07.)