To provide funds for the purpose of general municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements of the City of Bucyrus, there be and hereby is levied a tax upon income for an additional period of six (6) years beyond July 1, 2013 at the rate of one and one-half percent (1-1/2%) and that in addition thereto, there be and hereby is levied a continuing tax upon income beginning January 1, 2014 at the rate of one-half (½) of one percent (1%) designated for Safety Forces only, upon the following:
(Ord. 57-2003. Passed 12-30-03; Ord. 25-2006. Passed 11-7-06; Ord. 21-2012. Passed 11-6-12; Ord. 21-2013. Passed 11-5-13.)
(a) On all qualifying wages, commissions, other compensation and other taxable income earned or received on and after January 1, 2004, by resident individuals of the City.
(b) On all qualifying wages, commissions, other compensation and other taxable income earned or received on and after January 1, 2004, by non-resident individuals of the City, for work done or services performed or rendered in the City.
(c) On the net profits attributable to the City earned on and after January 1, 2004, of all resident unincorporated businesses, pass-through entities, professions or 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 or after January 1, 2004, of a resident owner of a resident unincorporated business entity or pass- through entity not attributable to the City and not levied against such unincorporated business entity or pass-through entity.
(e) On the net profits attributive to the City earned on and after January 1, 2004, of all non-resident unincorporated businesses, pass-through entities, professions or other activities, derived from work done or 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, 2004, of a resident owner of a non-resident unincorporated business entity or pass- through entity not attributable to Bucyrus and not levied against such unincorporated business entity or pass-through entity.
(g) On the net profits attributable to the City earned on and after January 1, 2004, of all corporations that are not pass-through entities derived from work done or 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.
(h) The portion of the net profits attributable to the City of Bucyrus of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the City of Bucyrus shall be determined as provided in Section 718.02 of the Revised Code of Ohio and in accordance with the Rules and Regulations adopted by the Council of the City of Bucyrus pursuant to this Ordinance.
(i) On all income received as gambling winnings as reported on IRS Form W-2G, Form 5754 and or any other form required by the Internal Revenue Service that reports winnings from gambling, prizes and lottery winnings. Such income is taxable whether received as a lump sum distribution or in the form of annual payments.
(Ord. 57-2003. Passed 12-30-03.)