(a) To provide for general Municipal operations, maintenance, new equipment and capital improvements of the Village, there is hereby levied a tax, at the rate of one percent per annum, upon the following:
(1) On all salaries, wages, commissions, lottery winnings, prize moneys and other compensation earned by residents of the Village.
(2) On all salaries, wages, commissions, lottery winnings, prize moneys and other compensation earned by nonresidents of the Village for work done or services performed or rendered within the Village.
(3) On all salaries, wages, commissions, lottery winnings, prize moneys, and other compensation earned by nonresidents who are employed by a firm or business within the Village limits of Mt. Gilead, Ohio, and who have contact with the Village by virtue of the fact that said employee and/or said employee's employer benefit from the protections, opportunities and benefits provided by the Village to enable said employee to earn said income, in whole or in part.
(4) On the net profits earned of all unincorporated businesses, professions or other activities conducted by residents of the Village.
(5) On the net profits earned of all unincorporated businesses, professions or other activities conducted in the Village by nonresidents.
(6) On the net profits of all corporations, estates, trusts and limited partnerships, derived from work done or services performed or rendered and business or other activities conducted in the Village, whether or not such corporations, estates, trusts and limited partnerships have their principal or any place of business located in the Village.
(b) For the purposes of paragraphs (a)(4) and (5) hereof, an association shall not be taxable as an entity, but any member thereof who is a resident of the Village shall be taxed individually on his entire share, whether distributed or not, of the annual net profits of the association, and any nonresident member shall be taxed individually only on that portion of his share, whether distributed or not, of the annual net profits of the association as is derived from work done, services performed or rendered and business or other activities conducted in the Village.
(Ord. 1199. Passed 12-17-90; Ord. 1513. Passed 3-15-04.)