(a) In the case of individuals who are nonresidents of the Village who are employees of an employer whose base office is located in the Village, there is imposed an annual tax of one percent (1%) on all, qualifying wages, salaries, commissions and other compensation, earned or accrued for work done or services performed or rendered by such employee, whether such compensation or remuneration is received or earned directly or through an agent and whether paid in cash or in property.
(b) The items subject to tax under this section are the same as those listed and defined in Section 181.03. (Ord. 2004-07. Passed 9-29-04.)