(a) Subject to the provisions of Section 181.20 an annual tax for the purposes specified in Section 181.01, shall be and is hereby imposed for the period from January 1, 2014 through December 31, 2038, at the rate of two and one-quarter percent (2.25%) per annum, and beginning January 1, 2039 and thereafter, at the rate of two percent (2.0%) per annum, upon the following:
(1) On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by residents of the City of Kent.
(2) On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by nonresidents for work done or services performed or rendered in the City of Kent or for the City of Kent.
(3) A. On the portion attributable to the City of the net profits earned during the effective period of this chapter of all resident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City.
B. On the portion of the distributive share of the net profits earned during the effective period of this chapter 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.
(4) A. On the portion attributable to the City of the net profits earned during the effective period of this chapter of all nonresident unincorporated businesses, professions or other entities derived from sales made, work done or services performed or rendered and business or other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City.
B. On the portion of the distributive share of the net profits earned during the effective period of this chapter, 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.
(5) A. On the portion attributable to the City of the net profits earned during the effective period of this chapter 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.
B. The portion of the net profits attributable to the City of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the City of Kent shall be determined as provided in Ohio R.C. 718.02 and in accordance with the regulations adopted by the Board of Review pursuant to this chapter.
C. Unless taxes are withheld by employers pursuant to Section 181.09
, or unless a taxpayer can prove otherwise, he or she shall be presumed in 1984 to have received his or her taxable income over the entire year without allocation to any particular month or months, in which case the entire amount of income subject to tax in 1984 shall be taxed at the rate of one and six hundred twenty-five thousandths of one percent (1.625%). In cases where a taxpayer desires to prove that a portion of his or her income was received either before or after July 1, 1984, he or she must also be able to prove the manner in which any expenses which are alleged to have been incurred in the production of said income can be apportioned between the two six-month periods in question.
(Ord. 2013-100. Passed 11-20-13.)