An annual tax for the purposes specified in Section 161.01 hereof, except as hereinafter provided, shall be imposed on and after January 1, 2000, at the rate of two and one-quarter percent (2¼%) per annum upon the following:
(b) On all Taxable Income, as defined in Section 161.19 hereof and any regulations related thereto adopted and promulgated pursuant to Section 175.05 hereof, earned, received or accrued on or after January 1, 2000, by nonresidents of the City for work done or services performed or rendered within the City.
For purposes of the preceding item (b), notwithstanding that the nonresident taxpayer who is an employee of an employer of that maintains a place of business within the City does work or performs or renders services from the taxpayer’s residence outside of the City, (i) such nonresident taxpayer is presumed to do work or perform or render services within the City unless otherwise proven to the reasonable satisfaction of the Administrator and (ii) “work done or services performed or rendered within the City” as used in item (b) above shall include the work done or services performed or rendered by the nonresident taxpayer from such taxpayer’s residence if the following two conditions are satisfied: (a) the decision to do such work or to perform or render such services from such nonresident taxpayer’s residence is at the discretion of such taxpayer and such nonresident taxpayer is not required by such taxpayer’s employer as a condition of employment or is not caused by reason of a permanent disability or childcare or eldercare to do such work or to perform or render such services from such nonresident taxpayer’s residence and (b) the employer of such nonresident taxpayer maintains a place of business within the City from which the nonresident taxpayer could do such work or perform or render such services.
Without the receipt of written evidence in form and substance satisfactory to the Administrator in his sole discretion demonstrating that the decision of a nonresident taxpayer to do such work or to perform or render such services from such nonresident taxpayer’s residence either (1) is not at the discretion of such taxpayer and is a condition of employment for such nonresident taxpayer or (2) is caused by reason of a permanent disability or childcare or eldercare, the Administrator shall treat the work done or services performed or rendered by the nonresident taxpayer from such taxpayer’s residence as work done or services performed or rendered within the City.
(Ord. 7464-02. Passed 5-6-02.)
(c) (1) On the portion attributable to the City on the net profits earned on and after January 1, 2000 of all resident unincorporated business entities or professions or other activities derived from sales made, work done, services performed or rendered and business or other activities conducted in the City; and
(2) On the portion of the distributive share of the net profits earned on and after January 1, 2000 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 by the City.
(d) (1) On the portion attributable to the City the net profits earned on or after January 1, 2000 of all nonresidents unincorporated business entities, professions or other activities derived from sales made, work done, services performed or rendered and business and other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City; and
(2) On the portion of the distributive share of the net profits earned on or after January 1, 2000 of a resident partner or owner of a non-resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity by the City.
(e) On the portion attributable to the City of the net profits earned on and after January 1, 2000 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.
(f) All salaries, wages, commissions and other compensation as stated in Section 161.01 herein and including but not limited to earned income derived from gaming, wagering, lotteries, including the Ohio State lottery, or schemes of chance, which shall not be taxed as business income unless an individual has an effective Federal gambler’s permit, earned during the effective period of this Chapter by residents or domiciliaries of this City.
(Ord. 6153-90. Passed 12-17-90.)
(Ord. 6153-90. Passed 12-17-90.)
Notwithstanding anything to contrary in this Section or Title, one-quarter percent (1/4%) of such tax shall be used solely for the purposes of paying the Costs of Permanent Improvements of the City or the Debt Charges on Securities issued by the City, the proceeds of which are used to pay the Costs of Permanent Improvements of the City. For purposes of this Section, the following words and terms shall have the following meanings:
(1) “Costs of Permanent Improvements” shall mean the costs of permanent improvements as described in Ohio R.C. 133.15.
(2) “Debt Charges” shall have the meaning given such term in Ohio R.C. 133.01.
(3) “Permanent Improvement” shall have the meaning given such term in Ohio R.C. 133.01.
(4) “Securities” shall have the meaning given such term in Ohio R.C. 133.01.
(Ord. 7101-99. Passed 2-15-99.)
(Ord. 7101-99. Passed 2-15-99.)