In the case of individuals who are nonresidents of the City, there is imposed under this chapter an annual tax of one percent (1%) on all qualifying salaries, wages, commissions and other compensation, earned or accruing on and after June 1, 1978, for work done or services performed or rendered within the City, whether such compensation or remuneration is received or earned directly or through an agent and whether paid in cash or in property.
The items subject to tax under this section are the same as those listed and defined in Section 183.03(a)(1 - 4) and;
(a) On the net profits of a proprietorship or other business entity located inside the Municipality (not including partnerships and other pass-through entities required to file a Municipal return as an entity).
(b) The following shall not be taxed:
Personal services performed by the individual in the Municipality on twelve (12) or fewer days in a calendar year unless one of the following applies:
(1) The individual is an employee of another person, the principal place of business of the individual's employer is located in another municipality in Ohio that imposes a tax applying to compensation paid to the individual for services paid on those days and the individual is not liable to that other municipality for tax on the compensation paid for such services.
(2) The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such promoter, all as may be reasonably defined by the Municipality.
(3) The individual is an employee of a contractor who has received a building permit and paid the tax according to Section 183.15(h).
(Ord. 2003-79. Passed 12-2-03.)