890.03  IMPOSITION OF TAX.
   An annual tax for the purposes specified in Section 890.01 shall be imposed on and after January 1, 2005, upon the following items of income, at the rate of 2%:
   (a)   On all salaries, wages, commissions and other compensation earned on and after January 1, 2005, by residents of the Municipality;
   (b)   On all salaries, wages, commissions and other compensation earned on and after January 1, 2005, by nonresidents of the Municipality for work done or services performed or rendered within the Municipality;
   (c)   On all salaries, wages, commissions and other compensation earned on and after January 1, 2005, for work done or services performed or rendered by employees of the City who are not otherwise subject to the provisions of this chapter;
   (d)   On the portion attributable to the Municipality on the net profits earned on and after January 1, 2005, 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 Municipality;
   (e)   On the portion of the distributive share of the net profits earned on and after January 1, 2005, of a resident partner or owner of a resident unincorporated business entity not attributable to the Municipality and not levied against such unincorporated business entity by the Municipality;
   (f)   On the portion attributable to the Municipality of the net profits earned on or after January 1, 2005, 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 Municipality, whether or not such unincorporated business entity has an office or place of business in the Municipality;
   (g)   On the portion of the distributive share of the net profits earned on and after January 1, 2005, of a resident partner or owner of a nonresident unincorporated business entity not attributable to the Municipality and not levied against such unincorporated business entity by the Municipality;
   (h)   On the portion attributable to the Municipality of the net profits earned on and after January 1, 2005, of all corporations, derived from sales made, work done, services performed or rendered, and business or other activities conducted in the Municipality, whether or not such corporations have an office or place of business in the Municipality; and
(Ord. 90-64. Passed 8-20-90.)
   (i)   On all proceeds from lotteries, gaming, wagering or schemes of chance, including the Ohio State Lottery, received by residents of the City or received by nonresidents of the City within the City or on the basis of activity conducted within the City.
(Ord. 97-37.  Passed 4-23-97; Ord. 03-227.  Passed 4-7-04.)