(a) To provide funds for the purposes of general Municipal operations and other Municipal purposes, there is hereby levied a tax upon earnings at the rate of one percent upon the following:
On all salaries, wages, commissions and other compensation earned on and after January 1, 1979, by resident individuals of the Village;
(1) On all salaries, wages, commissions and other compensation earned on and after January 1, 1979, by nonresidents for work done or services performed or rendered in the Village;
(2) On the net profits attributable to the Village earned on and after January 1, 1979, of all resident unincorporated businesses, professions and other activities, derived from work done or services rendered or performed and business or other activities conducted in the Village;
(3) On the portion of the distributive share of the net profits earned on and after January 1, 1979, of a resident individual, partner or owner of a resident unincorporated business entity attributable to the Village and not levied against such unincorporated business entity;
(4) On the net profits attributable to the Village earned on and after January 1, 1979, of all nonresident unincorporated businesses, professions or other activities, derived from work done or services rendered or performed and business or other activities conducted in the Village;
(5) On the portion of the distributive share of the net profits earned on and after January 1, 1979, of a resident individual, partner or owner of a nonresident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity; and
(6) On the net profits earned on and after January 1, 1979, of all corporations, derived from work done or services rendered or performed and business or other activities conducted in the Village.
(b) The portion of the net profits attributable to the Village of a taxpayer conducting a business, profession or other activity, both within and without the boundaries of the Village, shall be determined as provided in Section 880.03 and in accordance with the rules and regulations adopted by Council pursuant to this chapter.
(Ord. 654. Passed 12-5-78.)