(a) In the case of individuals who are non-residents of Edgerton, there is imposed under the Ordinance an annual tax of one percent (1%) on all salaries, wages, commissions and other compensation, earned or accruing on and after January 1, 1972, for work done or services performed or rendered within the Village of Edgerton, 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 the section are the same as those listed and defined in Section 183.03. For methods of computing the extent of such work or services performed within the Village of Edgerton, and cases involving compensation for personal services partly within and partially outside the Village of Edgerton, see Section 183.14.
(Res. 10-1971. Passed 12-27-71.)