(a) On all salaries, wages, commissions and other compensation earned and received, earned and accrued, or earned and deferred, and on other income not otherwise defined as intangible income or excluded by Ohio R.C. 718.01, on and after January 1, 1991, by residents of the City. All such earnings wherever earned shall be taxable, except that tax shall not be levied on expenses reported in accordance with Federal guidelines, for Federal Form 2106, subject to audit and approval by the Department of Taxation.
(b) On all salaries, wages, commissions, prizes and awards, and other compensation earned and received, earned and accrued or earned and deferred on and after January 1, 1991, by nonresidents of the City for work done or services performed or rendered within the City pursuant to rules established in Sections 1723.03 and 1725.01. All such earnings shall be taxable, except that tax shall not be levied on expenses reported in accordance with Federal guidelines for Federal Form 2106, subject to audit and approval by the Department of Taxation.
(c) (1) On the portion attributable to the City on the net profits earned on and after January 1, 1991, of all resident unincorporated businesses, pass through 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.
(2) On the portion of the distributive share of the net profits earned on and after January 1, 1991, of a resident partner or owner of a resident unincorporated business, pass through entity, profession or other activity not attributable to the City and not levied against such unincorporated business entity by the City.
(d) (1) On the portion attributable to the City of the net profits earned on or after January 1, 1991, of all nonresident unincorporated businesses, pass through entities, professions or other activities, derived from sales made, work done, services performed or rendered and business and other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City.
(2) On the portion of the distributive share of the net profits earned on and after January 1, 1991, of a resident partner or owner of a nonresident unincorporated business, pass through entity or profession or other activity 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 and after January 1, 1991, 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.
(f) An S corporation's shareholder's distributive share of net profits that represents wages as defined in Section 3121(a) of the Internal Revenue Code or net earnings from self-employment as defined in Section 1402(A) of the Internal Revenue Code shall not be taxed to a greater extent than such distributive share would be allocated or apportioned to the State of Ohio under Ohio R.C. 5733.03(B)(1) and (2) if the S corporation were a corporation subject to the taxes imposed under Ohio R.C. Chapter 5733.
(g) Rental income equal to or in excess of one hundred twenty-five dollars ($125.00) per month shall be considered prima facie evidence of a business or profession.
(1) In the case of nonresidents, net profits from rental activity not consisting of a business or profession shall be subject to tax only on such property located within the City of Brook Park. Except as otherwise provided in Ohio R.C. 718.01, residents of Brook Park may be taxed to the extent allowed by the United States Constitution.
(h) In the case of a disqualifying disposition of an incentive stock option occurring as a result of employment in the City of Brook Park, the employee is responsible for paying the municipal income tax to the City of Brook Park even though no longer employed with the company issuing the option.
(Ord. 8748-2000. Passed 12-5-00; Ord. 9047-2003. Passed 12-16-03.)