(a) On all salaries, wages (including sick and vacation pay), commissions, other earned compensation, income from lotteries, gambling, sports winnings, games of change, prizes and/or awards during the effective period of this chapter, by residents;
(b) On all salaries, wages (including sick and vacation pay), commissions and other compensation earned during the effective period of this chapter by nonresidents for work done or service performed in the municipality, except that a taxpayer who is an individual 65 years or older on December 21 of each calendar year and has gross receipts of $1,200 or less is exempted from imposition of the tax;
(c) On the portion attributable to the municipality of the net profits earned during the effective period of this chapter by all resident associations, unincorporated business, 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 chapter by 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 chapter by all nonresident 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, whether or not such 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 chapter by a nonresident association or other unincorporated entity not attributable to the municipality and not levied against such association or other unincorporated entity; and
(g) On the net profits earned during the effective period of this chapter by 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.
(h) Rental of real estate for the purposes of the Village of Lockland Income Tax Code constitutes the operation of a business and net profits earned are subject to taxation hereunder. Landlords must also comply with the requirements of § 882.23 of this chapter.
(Ord. 12-1976, passed 7-26-1976; Am. Ord. 92-20, passed 8-3-1992; Am. Ord. 94-11, passed 2-7-1994; Am. Ord. 95-9, passed 2-6-1995; Am. Ord. 2002-55, passed 12-17-2002; Am. Ord. 2007-40, passed 11-20-2007; Am. Ord. 2010-60, passed 9-21-2010)