Subject to the provisions of § 36.062, an annual tax shall be imposed at the rate of 1.5% per annum upon the following:
(A) All salaries, wages, commissions, and other compensation earned during the effective period of the subchapter by residents of this municipality, subject to the exclusions specified in definitions of "Taxable Income" in § 36.051;
(B) All salaries, wages, commissions, and other compensation earned during the effective period of the subchapter by non- residents of this municipality, subject to the exclusions specified in definitions of "Taxable Income" in § 36.051;
(C) (1) On the portion attributable to this municipality of the net profits earned during the effective period of this subchapter of all resident unincorporated businesses, professionals or other entities, derived from sales made, work done, services performed or rendered, and business or other activities conducted in this municipality; and
(2) On the portion of the distributive share of the net profits earned during the effective period of this subchapter of a resident partner or owner of a resident unincorporated business entity not attributable to this municipality and not levied against such unincorporated business entity by this municipality.
(D) (1) On the portion attributable to this municipality of the net profits earned during the effective period of this subchapter of all non-resident unincorporated businesses, professionals or other entities, derived from sales made, work done, services performed or rendered, and business or other activities conducted in this municipality, whether or not such unincorporated business entity has an office or place of business in the municipality; and
(2) On the portion of the distributive share of the net profits earned during the effective period of this subchapter of a resident partner or owner of a non-resident unincorporated business entity not attributable to this municipality and not levied against such unincorporated business entity by this municipality.
(E) On the portion attributable to this municipality of the net profits earned during the effective period of this subchapter of all corporations derived from sales made, work done, services performed or rendered, and business or other activities conducted in this municipality, whether or not such unincorporated business entity has an office or place of business in this municipality;
(F) Effective at midnight, December 31, 2026, the rate of tax imposed herein shall be reduced to 1%.
(G) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation and the tax shall be measured by municipal taxable income.
(H) The tax is levied in accordance with the limitations specified in Chapter 718 of the Ohio Revised Code and this subchapter incorporates the provisions of Chapter 718.
(I) Residents of this municipality shall be granted a credit for all or a portion of the taxes paid to any municipal corporation, in this state or elsewhere, per § 36.082. Brewster is not required to refund taxes not paid to Brewster.
(Ord. 538, passed 12-7-1953; Ord. 13-1960, passed 8-15-1960; Ord. 11-1963, passed 10-21-1963; Ord. 7-1968, passed 3-4-1968; Ord. 13-1968, passed 6-3-1968; Ord. 14-1973, passed 3-19-1973; Ord. 29-1982, passed 10-4-1982; Ord. 49-1999, passed 12-20-1999; Ord. 07-2005, passed 2-7-2005; Ord. 19-2006, passed 5-1-2006; Ord. 20-2010, passed 6-7-2010; Ord. 04-2011, passed 2-7-2011; Ord. 16-2013, passed 4-1-2013; Ord. 15-2014, passed 3-17-2014; Ord. 16-2016, passed 6-6-2016; Res. 67-2018, passed 12-17-2018; Ord. 68-2020, passed 11- 16-2020)