(a) In the case of individuals who are nonresidents of the Village, there is imposed under this chapter an annual tax of one percent (1%) on all salaries, wages, commissions and other compensation, earned or accruing on and after July 1, 1988, for work done or service performed or rendered within the Village, whether such compensation or reimbursement is received or earned directly or through an agent and whether paid in cash or in property.
(b) The items subject to tax under this section are the same as those listed and defined in Section 183.03. For methods of computing the extent of such work or services performed within the Village, and cases involving compensation for personal services partly within and partly outside the Village, see Section 183.14.
(Ord. 1195-88. Passed 4-11-88.)