(A) On all income, qualifying wages, including sick and vacation pay, commissions, and other compensation earned during the effective period of this subchapter by residents;
(B) On all income, qualifying wages, including sick and vacation pay, commissions, and other compensation earned during the effective period of this subchapter, by nonresidents for work done or service performed by a resident employer;
(C) On the portion attributable to the municipality of the net profits earned during the effective period of this subchapter of all resident associations, unincorporated businesses, professions, or other entities, derived from sales made, work done, or services performed or rendered, or business or other activities conducted in the municipality;
(D) On a resident partner’s or owner’s share of the net profits earned during the effective period of this subchapter of a resident association or other unincorporated entity, not attributable to the municipality and not levied against the association or other unincorporated entity;
(E) On the portion attributable to the municipality of the net profits earned during the effective period of this subchapter, of all nonresident associations, unincorporated businesses, professions, or other entities, derived from sales made, work done, services performed or rendered, or business or other activities conducted in the municipality, whether or not the association or other unincorporated entity has an office or place of business in the municipality;
(F) On a resident partner’s or owner’s share of the net profits earned during the effective period of this subchapter of a nonresident association or other unincorporated entity, not attributable to the municipality, and not levied against the association or other unincorporated entity;
(G) On the net profits earned during the effective period of this subchapter of all corporations derived from sales made, work done, or services performed or rendered, and business or other activities conducted in the municipality, whether or not the corporations have an office or place of business in the municipality; and
(H)
The Tax Administrator may establish a schedule of percentages setting forth the portion of income taxable attributable to a taxpayer residing outside of the city limits but engaged in activities producing taxable income only partially or part-time in the city. Such percentages shall be in increments of 25% and the determination of the Administrator shall be final, based upon the written application of a taxpayer or employer. Such determinations shall be reviewed every three years and may be adjusted automatically by the Administrator with or without notice. The present schedule of percentages shall remain in effect until the start of the 1996 tax year.
(1982 Code, § 35.03) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 1977-28, passed 11-7-1977; Ord. 1978-11, passed 3-6-1978; Ord. 1986-5, passed 6-2-1986; Res. 90-22, passed 7-2-1990; Ord. 1994-21, passed 2-6-1995; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)