To provide funds for the purpose of general Municipal operations, maintenance of equipment, new equipment, extensions, enlargement and improvement of Municipal services and facilities and capital improvements of the Village, there is hereby levied a tax upon the earnings at the rate of one percent (1%) upon the following:
(a) On all qualifying wages, salaries, commissions and other compensation earned on and after January 1, 1973, by resident individuals of the Village.
(b) On all qualifying wages, salaries, commissions and other compensation earned by nonresident individuals of the Village who are employees of an employer whose base office is located in the Village.
(c) On the net profits attributable to Byesville, earned on and after January 1, 1973, 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 Village.
(d) On the portion of the distributive share of the net profits earned on or after January 1, 1973, of a resident individual, partner or owner of a resident unincorporated business entity attributable to the Village and not levied against such incorporated business entity.
(e) On the net profits attributable to the Village and earned on and after January 1, 1973, 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 Village.
(f) On the portion of the distributive share of net profits earned on and after January 1, 1973, of a resident individual, partner or owner of a nonresident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity.
(g) On the net profits earned on and after January 1,1973, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village.
(h) The portion of the net profits attributable to the Village of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village shall be determined as provided in Ohio R.C. 718.02 and in accordance with the rules and regulations conducted in Chapter 181.
(Ord. 2004-07. Passed 9-29-04.)