An annual tax for the purposes specified in Section 181.0101 hereof shall
be imposed on and after January 1, 1983, at the rate of two percent (2%) per annum, on the following:
(a) On all salaries, wages, commissions and other compensation including but not limited to income from gaming, wagering and lotteries, including the Ohio State Lottery; (Ord. 43-1996. Passed 3-25-96.)
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 1983, 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 January 1, 1983, 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 January 1, 1983, 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 by the City;
(d) (1) On the portion attributable to the City of the net profits earned on or after January 1, 1983, 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 and after January 1, 1983, of a resident partner or owner of a nonresident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity by the City;
(e) On the portion attributable to the City of the net profits earned on and after January 1, 1983, 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;
(Ord. 66-1982. Approved by voters 3-22-83.)
(f) Upon the net portion attributable to the City of the net profits earned of all banks, savings and loan companies, insurance companies, dealers in intangibles and PUCO licensed companies from sales made, work done, services performed or rendered and business or other activities conducted in the City, whether or not such entities have an office or place of business in the City.
(g) Notwithstanding any reference to the contrary, the tax rate levied in excess of one percent (1%) shall be so levied from and after the date upon which the Secretary of State certifies the adoption of the increase in the income tax rate by the electorate at the March 22, 1983, special election.
(Ord. 12-1983. Passed 3-28-83.)
DETERMINATION OF ALLOCATION OF TAX