(a) In the case of a nonresident individual, partnership, association, fiduciary or other entity (other than a corporation) engaged in the conduct, operation or prosecution of any trade, business, profession, enterprise, undertaking or other activity, there is imposed an annual tax of one percent (1%) earned or accruing on and after July 1, 1988 of such trade, business, profession, enterprise, undertaking or other activity if and to the extent conducted in or derived from activity in the Village.
(b) A nonresident entity within the meaning of Section 181.03 which has a branch or branches, office or offices and/or store or stores, warehouse or other place or places in which the entity's business is transacted, located in the Village, shall be considered to be conducting, operating, prosecuting or carrying on a trade, business, profession, enterprise, undertaking or other activity to the full extent of the sum total of all transactions originating or consummated in, by or through the Middleport branch, office, store, warehouse, or other place of business including:
(1) Billings made on such transactions; or
(2) Services rendered; or
(3) Shipments made; or
(4) Goods, chattels, merchandise, etc., sold; or
(5) Commissions, fees, other remuneration or payments earned.
(c) In the case of the partnership, association or other unincorporated business owned by one or more persons, the tax generally, shall be upon such partnership, association or business enterprise as an entity and not ordinarily upon the partners or members thereof. However, the provisions of Section 183.05 are applicable to render taxable against such resident partners or member their distributive share of any profits of such nonresident entity not taxable under this chapter.
(d) In determining the proportion or amount of the taxable net profits of non- resident business entity having a place or places of business within and outside the Village, such business entity may, at its option, use and apply the business allocation percentage formula set forth in Section 181.03. For explanation of formula, see Section 183.08.
(Ord. 1195-88. Passed 4-11-88.)