An annual tax for the purposes specified in § 880.01 shall be imposed on and after January 1, 1986, at the rate of 2% per year upon the following:
(A) On all salaries, wages, commissions and other compensation, including but not limited to lottery winnings and income derived from gaming, wagering, lotteries or schemes of chance in the amount of $10,000 or more earned on and after January 1, 1986, by residents of the city;
(B) On all salaries, wages, commissions and other compensation, including but not limited to lottery winnings and income derived from gaming, wagering, lotteries or schemes of chance earned on and after January 1, 1986, by nonresidents of the city for work done, lottery winnings received or income received from gaming, wagering, lotteries or schemes of chance in the amount of $10,000 or more or services performed or rendered within the city;
(C) On the portion attributable to the city of the net profits earned on and after January 1, 1986, 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;
(D) On the portion of the distributive share of the net profits earned on and after January 1, 1986, 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;
(E) On the portion attributable to the city of the net profits earned on or after January 1, 1986, of all nonresident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the city, whether or not such unincorporated business entity has an office or place of business in the city;
(F) On the portion of the distributive share of the net profits earned on and after January 1, 1986, of a resident partner or owner of a nonresident unincorporated business entity not attributable to the city and not levied against such unincorporated business entity by the city; and
(G) On the portion attributable to the city of the net profits earned on and after January 1, 1986, 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.
(Ord. 12-86, passed 2-10-1986; Ord. 17-04, passed 2-17-2004)