An annual tax for the purposes specified in § 191.0101 shall be imposed upon the hereinafter specified income on and after September 1, 1982 at the rate of 2% per annum. Such tax shall be imposed upon the following income:
(a) On all salaries, wages, commissions and other compensation earned on and after September 1, 1982, by residents of the city, the term
OTHER COMPENSATION
including, but not limited to, income earned or derived from gaming, wagering, lotteries, including the state lottery, or schemes of chance, all of which shall not be taxed as business income unless the individual subject to this tax has a federal gamblers’ permit effective during the tax year in which such income from gaming, wagering, lotteries or schemes of chance is received.
(b) On all salaries, wages, commissions and other compensation earned on and after September 1, 1982, by nonresidents of the city for work done or services performed or rendered within the city.
(c) (1) On the portion attributable to the city on the net profits earned on and after September 1, 1982, 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.
(2) On the portion of the distributive share of the net profits earned on and after September 1, 1982, of a resident partner or owner of a resident unincorporated business entity not attributable to the city and not levied against such unincorporated business entity.
(d) (1) On the portion attributable to the city of the net profits earned on and after September 1, 1982, 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, whether or not such unincorporated business entity has an office or place of business in the city.
(2) On the portion of the distributive share of the net profits earned on or after September 1, 1982, of the resident partner or owner of a nonresident unincorporated business entity not attributable to the city and not levied against such unincorporated business entity.
(e) On the portion attributable to the city of the net profits earned on and after September 1, 1982, of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the city, whether or not such corporations have an office or place of business in the city.
(Approved by voters 8-3-1982)