In the case of individuals who are non-residents of Bucyrus, there is imposed an annual tax of one (1) percent, plus any additional tax of limited duration imposed by the Ordinance or Resolution, already in effect at this time, on all qualifying wages, commissions, other compensation and other taxable income, earned or accruing on or after January 1, 2004 for work done or services performed or rendered within the City of Bucyrus, whether such remuneration or compensation is received or earned directly or through an agent and whether paid in cash, property, or services. This section should not be construed as levying a tax on income that is exempted under Section 187.31(a)(11).
The items subject to tax under this Section are the same as those listed and defined in Section 187.03. For methods of computing the extent of such work or services performed within the City of Bucyrus, and cases involving compensation partly within and partly outside of the City of Bucyrus, see Section 187.15.
(Res. 240-2003. Passed 12-30-03.)