To provide funds for the purpose of general municipal operations and other municipal operations and other municipal purposes of the Village of New Washington, Ohio, there be, and hereby is, levied a tax upon earnings at the rate of one and one-half percent (1½%), commencing July 1, 2003, upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after July 1, 2003, by resident individuals of the Village of New Washington, Ohio.
(b) On all salaries, wages, commissions and other compensation earned on and after July 1, 2003, by non-resident individuals of the Village of New Washington, Ohio for work done or services performed or rendered in the Village of New Washington, Ohio.
(c) On the net profits attributed to New Washington, earned on and after July 1, 2003, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Village of New Washington, Ohio.
(d) On the portion of the distributive share of the net profit earned on and after July 1, 2003, of a resident individual, partner or owner of a resident unincorporated business entity attributable to New Washington and not levied against such unincorporated business entity.
(e) On the net profits attributable to New Washington earned on and after July 1, 2003, of all non-resident unincorporated business, professions or other activities, conducted in the Village of New Washington, Ohio.
(f) On that portion of the distributive share of the net profits earned on and after July 1, 2003, of a resident individual, partner, or owner of a non-resident unincorporated business entity not attributable to New Washington and not levied against such unincorporated business entity.
(g) On the net profits earned on and after July 1, 2003 of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village of New Washington, Ohio.
(h) Business Allocation Percentage Formula (Section 718.02, Ohio Revised Code):
(1) In the taxation of income which is subject to municipal income taxes, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of a municipal corporation shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the municipal corporation, then only such portion shall be considered as having a taxable situs in such municipal corporation for purposes of municipal income taxation. In the absence of such records, net profits from a business or profession conducted both within and without the boundaries of a municipal corporation shall be considered as having a taxable situs in such municipal corporation for purposes of municipal income taxation in the same proportion as the average ratio of:
A. The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in such municipal corporation during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereof by eight.
B. Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in such municipal corporation to wages, salaries and other compensation paid during the same period to persons employed in the profession, wherever their services are performed.
C. Gross receipts of the business or profession from sales made and services performed during the taxable period in such municipal corporation to gross receipts of the business or profession during the same period from sales and services wherever made or performed.
In the event the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulation, be substituted so as to produce such result.
(2) As used in subsection (1) hereof, “sales made in a municipal corporation” mean:
A. All sales of tangible personal property which is delivered within such municipal corporation regardless of where title passes if shipped or delivered from a stock of goods within such municipal corporation.
B. All sales of tangible personal property which is delivered within such municipal corporation regardless of where title passes even though transported from a point outside such municipal corporation if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within such municipal corporation and the sales result from such solicitation or promotion.
C. All sales of tangible personal property which is shipped from a place within such municipal corporation to purchasers outside such municipal corporation regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(i) In the computation of any tax due under this chapter, a business loss of a previous tax year shall not be allowed or carried forward to reduce the tax due in any subsequent tax year.
(Ord. 844. Passed 1-27-03.)