An annual tax for the purposes specified in Section 181.01 hereof shall be imposed on and after March 1, 2001, at the rate of two percent (2%) per annum upon the following:
(a) On all salaries, wages, commissions, lottery winnings, prize moneys and other compensation earned on and after the effective date of this section, by residents of the Village.
(b) On all salaries, wages, commissions, lottery winnings, prize moneys and other compensation earned on and after the effective date of this section, by nonresidents of the Village for work done or services performed or rendered within the Village.
(c) (1) On the portion attributable to the Village on the net profits earned on and after March 1, 2001, of all resident unincorporated business entities or professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village.
(2) On the portion of the distributive share of the net profits earned on and after March 1, 2001, of a resident partner or owner of a resident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity by the Village.
(d) (1) On the portion attributable to the Village of the net profits earned on and after March 1, 2001, of all nonresident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or rendered and business and other activities conducted in the Village whether or not such unincorporated business entity has an office or place of business in the Village.
(2) On the portion of the distributive share of the net profits earned on and after March 1, 2001, of a resident partner or owner of a nonresident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity by the Village.
(e) On the portion attributable to the Village of the net profits earned on and after March 1, 2001, of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village, whether or not such corporations have an office or place of business in the Village.
(Ord. 2004-14. Passed 4-20-04.)