An annual tax for the purposes specified in Section 171.0101 shall be imposed on and after January 1, 1981, at the rate of one and one half percent (1.50%) per annum upon the following:
(a) On all salaries, wages, commissions, and other compensation earned after January 1, 1981, by residents of the Village and on income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, on and after February 1, 2004, which is earned or received by residents of the Village of Bratenahl. Income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, shall not be taxed as business income unless the individual subject to the tax has a federal gambler’s permit effective during the tax year in which the income from such activities is received.
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 1981 and on income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, on and after February 1, 2004, which is earned or received by nonresidents of the Village for work done, services performed or rendered, lottery tickets purchased, or participation in gaming, wagering, schemes of chance, or lotteries conducted within the Village. Income earned or derived from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, shall not be taxed as business income unless the individual subject to the tax has a federal gambler’s permit effective during the tax year in which the income from such activities is received.
(c) Lottery and gambling losses are deductible against lottery and gambling winnings. The administration shall provide by rules and regulations the manner in which to determine such losses.
(Ord. 3222. Passed 2-4-04.)
(Ord. 3222. Passed 2-4-04.)