This chapter is hereby enacted, levying a tax to provide funds for the purposes of general municipal operation, maintenance of equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements on all salaries, wages, commissions and other compensation earned by residents of this municipality; on all salaries, wages, commissions and other compensation earned by non-residents of this municipality on any lottery winnings in excess of six hundred dollars ($600.00); for work done or services performed or rendered in this municipality on the net profits earned on all businesses, professions or other activities conducted by residents of this municipality; on the net profits earned on all businesses, professions or other activities conducted in this municipality by non-residents, and on the net profits earned by all corporations doing business in this municipality as the result of work done, or services performed or rendered in this municipality; requiring the filing of returns and furnishing of information by employers and all those subject to said tax; imposing on employers the duty of collecting the tax at the source and paying the same to this municipality; providing for the administration, collection and enforcement of said tax; declaring violation thereof to be a misdemeanor of the first degree and imposing penalties therefor; this chapter is authorized by Chapter 718 of the Ohio Revised Code and shall be known by its short title "MUNICIPAL INCOME TAX ORDINANCE OF THE VILLAGE OF METAMORA" (Ord. 665. Passed 3-1-04.)