An annual tax for the purpose specified in Section 181.01 hereof shall be imposed on and after January 1, 2004, at the rate of two percent (2%) per annum upon the following income:
(a) All salaries, wages, commissions, lottery winnings, other gambling winnings, and other compensation earned on or after January 1, 2004 by residents of the Village of Linndale.
(b) Lottery and gambling losses are deductible against lottery and gambling winnings. The administration shall provide by rules and regulations the manner in which to determine such losses.
(c) (1) On all salaries, wages, commissions, and other compensation earned on or after January 1, 2004 by non-residents of the Village of Linndale for word done or services performed or rendered within the Village of Linndale.
(2) On the portion of the distributive share of the net profits earned on or after January 1, 2004, of a resident unincorporated business entity not attributable to the Village and not levied against such incorporated business entity.
(d) (1) On the portions attributable to the Village of the net profits earned on or after January 1, 2004, of all non resident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or rendered and business and other activities in the Village, whether or not such unincorporated business entity has an office or place of business in the Village.
(2) On the portion of the distributive share of the net profits earned on or after January 1, 2004, of a resident partner or owners of a non-resident unincorporated business entity not attributable to the Village of and not levied against such unincorporated business entity.
(e) On the portion attributable to the Village of the net profits earned on and or after January 1, 2004, of all corporation denied from sales made, work done, services performed or rendered and business or other activities conducted in the Village, whether or not such corporation have an office or place of business in the Village.
(Ord. 2004-04. Passed 3-2-04.)