(a) To provide funds for the purpose of general Municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of Municipal services and facilities and capital improvements of the Municipality, there is hereby levied a tax at the rate of one percent upon the following:
(1) On all salaries, wages, commissions and other compensation earned on and after January 1, 1976, by resident individuals of the Municipality.
(2) On all salaries, wages, commissions and other compensation earned on and after January 1, 1976, by nonresident individuals for work done or services performed or rendered in the Municipality.
(3) On the net profits attributable to the Municipality, earned on and after January 1, 1976, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Municipality.
(4) On the portion of the distributive share of the net profits earned on and after January 1, 1976, of a resident individual, partner or owner of a resident unincorporated business entity attributed to the Municipality and not levied against such unincorporated business entity.
(5) On the net profits attributed to the Municipality earned on and after January 1, 1976, of all nonresident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Municipality.
(6) On the portion of the distributive share of the net profits earned on and after January 1, 1976, of a resident individual, partner or owner of a nonresident unincorporated business entity not attributed to the Municipality and not levied against such unincorporated business entity.
(7) On the net profits earned on and after January 1,1976, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Municipality.
(8) The portion of the net profits attributable to the Municipality of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Municipality shall be determined as provided in Ohio R. C. 718.02 and in accordance with the rules and regulations adopted herein.
A. In the taxation of income which is subject to taxation by the provisions of this chapter, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Municipality shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Municipality, then only such portion shall be considered as having a taxable situs in the Municipality for purposes of income taxation. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Municipality shall be considered as having a taxable situs in the Municipality for purposes of income taxation in the same proportion as the average ratio of:
1. The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Municipality during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, whereever situated.
As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
2. Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Municipality to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
3. Gross receipts of the business or profession from sales made and services performed during the taxable period in the Municipality to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations be substituted so as to produce such result.
B. As used in paragraph A. of this subsection, "sales made in the Municipality" means:
1. All sales of tangible personal property which is delivered within the Municipality regardless of where title passes if shipped or delivered from a stock of goods within the Municipality.
2. All sales of tangible personal property which is delivered within the Municipality regardless of where title passes even though transported from a point outside the Municipality if the taxpayer is regularly
engaged through its own employees in the solicitation or promotion of sales within the Municipality and the sales result from such solicitation or promotion.
3. All sales of tangible personal property which is shipped from a place within the Municipality to purchasers outside the Municipality, regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(Ord. 1400. Passed 11-24-75.)