There is hereby levied a tax upon the earnings at the rate of one percent (1%) upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after October 1, 1967, by resident individuals of the City.
(b) On all salaries, wages, commissions and other compensation earned on and after October 1, 1967, by nonresident individuals of the City, for work done or services performed or rendered in the City.
(c) On the net profits attributable to Bryan, earned on and after October 1, 1967, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed 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 October 1, 1967, of a resident individual, partner or owner of a resident unincorporated business entity attributable to Bryan and not levied against such unincorporated business entity.
(e) On the net profits attributable to Bryan earned on and after October 1, 1967, of all nonresident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the City.
(f) On the portion of the distributive share of the net profits earned on and after October 1, 1967, of a resident individual, partner or owner of a nonresident unincorporated business entity not attributable to Bryan and not levied against such unincorporated business entity.
(g) On the net profits earned on and after October 1, 1967, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the City.
(h) The portion of the net profits attributable to the City of a taxpayer conducting a business, profession of other activity both within and without the boundaries of the City shall be determined as provided in Ohio R.C. 718.02 and in accordance with the rules and regulations adopted by Council pursuant to this chapter.
(Ord. 36-2015. Passed 11-2-15.)