Effective January 1, 2002, an annual tax for the purposes specified in § 882.01 shall be imposed at the rate of two percent per year upon the following:
(a) On all salaries, wages, commissions and other compensation earned by residents of the city;
(b) On all salaries, wages, commissions and other compensation earned by nonresidents of the city for work done or services performed or rendered in the city;
(c) On the portion attributable to the city of the net profits earned by all resident unincorporated business entities, professions or other activities, such net profits derived from sales made, work done, services performed or rendered and business or other activities conducted in the city;
(d) On the portion of the distributive share of the net profits earned by a resident partner or owner of a resident unincorporated business entity not attributable to the city and not levied against such unincorporated business entity;
(e) On the portion attributable to the city of the net profits earned by all nonresident unincorporated business entities, professions or other activities, such net profits 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;
(f) On the portion of the distributive share of the net profits earned by a resident partner or owner of a nonresident unincorporated business entity not attributable to the city and not levied against such unincorporated business entity; and
(g) On the portion attributable to the city of the net profits earned by all corporations, such net profits 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. 71-O-11, passed 12-20-1971; Am. Ord. 01-O-50, passed 11-19-2001)