(a) In the case of a non-resident individual, partnership, association, fiduciary, or other entity (other than a corporation) engaged in the conduct, operation, or prosecution of any trade, business, enterprise, undertaking or other activity, there is imposed an annual tax of one (1) percent plus any additional tax imposed by Ordinance or Resolution of limited duration, on the net profits of such trade, business, profession, enterprise, undertaking or other activity if, and to the extent, conducted in or derived from activity in the City of Bucyrus.
(b) A non-resident entity within the meaning of subsection (e) of Section 185.02 of the Ordinance which has a branch or branches, office or offices, and/or store or stores, warehouse, or other place or places in which the entity's business is transacted, located in the City of Bucyrus, shall be considered to be conducting, operating, prosecuting, or carrying on a trade, business, profession, enterprise, undertaking or other activity to the full extent of the sum total of all transactions originating or consummated in, by or through such Bucyrus branch, office, store, warehouse or other place of business, including:
(1) Billings made on such transactions, or
(2) Services rendered, or
(3) Shipments made, or
(4) Goods, chattels, merchandise, etc., sold or
(5) Commissions, fees or other remuneration or payments earned.
(c) In the case of the partnership, association, or other unincorporated business owned by one or more persons the tax, generally, shall be upon said partnership, association, or business enterprise as an entity and not ordinarily upon the partners or members thereof. However, the provisions of Section 187.05 are applicable to render taxable against such resident partners or members their distributive share of any profits of such non-resident entity not taxable under the Ordinance.
(d) In determining the proportion or amount of the taxable net profits of a non-resident business entity having a place or places of business within and outside the City of Bucyrus, the net profits taxable to the City of Bucyrus shall be determined using the Business Apportionment Percentage Formula explained in Section 187.08.
(Res. 240-2003. Passed 12-30-03.)