"Gross income" means all monies derived from any source whatsoever, including:
(a) All salaries, income, wages, commissions, and other compensation from whatever source received by residents of the City, including distributive shares of an unincorporated business entity or association against which City of Brook Park Municipal tax is not already levied.
(b) All salaries, income, wages, commissions, and other compensation received for work done or services performed or rendered or activities conducted in the City of Brook Park in accordance with Chapter 1705 and the regulations adopted by the Board of Review pursuant to this Title.
(c) The portion attributable to the City of the net profits of all unincorporated businesses, associations, professions, corporations or other entities from sales made, work done, services performed or rendered, and business or other activities conducted in the City of Brook Park. Such portion shall be determined as provided in Chapter 1705 and in accordance with the regulations adopted by the Board of Review pursuant to this Title.
(Ord. 8747-2000. Passed 12-5-00.)