Such tax shall be imposed, levied, collected, and paid with respect to the salaries, wages, commissions, and other compensation and with respect to the net profits of businesses, professions, or other activities earned during the period July 1, 1970 to December 31, 1980 inclusive, at the rate of one percent (1.0%) per annum, and on and after January 1, 1981, including with respect to the income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, on and after February, 1, 2004, at the rate of one and one-half percent (1.5%) per annum.
(Ord. 3222. Passed 2-4-04.)
DETERMINATION OF ALLOCATION OF TAX