An annual tax for the purposes specified in Section 157.0101 shall be imposed on and after April 1, 1979, at the rate of two percent (2%) per annum upon the following:
(Ord. 7-1979. Passed 4-16-79.)
(a) On all salaries, wages, commissions or other compensation earned on and after April 1, 1979, by residents of the City of Cleveland Heights. The term “other compensation” shall include, without limitation, income in the amount of one hundred thousand dollars ($100,000) or more derived from gaming, wagering, schemes of chance and lotteries, including the Ohio State Lottery, earned on or after January 1, 2004 by residents of the City of Cleveland Heights.
(Ord. 23-2004. Passed 2-2-04.)
(b) On all salaries, wages, commissions and other compensation earned on and after April 1, 1979, by nonresidents of the City of Cleveland Heights for work done or services performed or rendered within the City of Cleveland Heights, provided that if a nonresident individual works in the City of Cleveland Heights on twelve or fewer days in the calendar year and the principal place of business of the individual’s employer, if applicable, is located outside the City of Cleveland Heights, in which case the employee shall be exempt from tax.
(Ord. 167-2000. Passed 12-18-00.)
(c) (1) On the portion attributable to the City of Cleveland Heights on the net profits earned on and after April 1, 1979 of all resident unincorporated business entities or professions or other activities derived from sales made, work done, services performed or rendered, and business or other activities conducted in the City of Cleveland Heights.
(2) On the portion of the distributive share of the net profits earned on and after April 1, 1979 of a resident partner or owner of a resident unincorporated business entity not attributable to the City of Cleveland Heights and not levied against such unincorporated business entity by the City of Cleveland Heights.
(d) (1) On the portion attributable to the City of Cleveland Heights of the net profits earned on or after April 1, 1979 of all nonresident unincorporated business entities, professions or other activities derived from sales made, work done, services performed or rendered, and business and other activities conducted in the City of Cleveland Heights, whether or not such unincorporated business entity has an office or place of business in the City of Cleveland Heights.
(2) On the portion of the distributive share of the net profits earned on and after April 1, 1979 of a resident partner or owner of a nonresident unincorporated business entity not attributable to the City of Cleveland Heights and not levied against such unincorporated business entity by the City of Cleveland Heights.
(e) On the portion attributable to the City of Cleveland Heights of the net profits earned on and after April 1, 1979 of all corporations derived from sales made, work done, services performed or rendered, and business or other activities conducted in the City of Cleveland Heights, whether or not such corporations have an office or place of business in the City of Cleveland Heights.
(Ord. 7-1979. Passed 4-16-79.)