To provide funds for the purposes of general Municipal operation, maintenance, new equipment, extension and enlargement of Municipal service and facilities and capital improvements of the Village, there shall be, and is hereby, levied a tax on salaries, wages, commission and other compensation, and on net profits as hereinafter provided.
(A) An annual tax for the purposes specified in Section 173.012 hereof shall be imposed on and after January 1, 1983, at the rate of one percent (1%) per annum on the following:
(1) On all salaries, wages, commissions and other compensation earned on and after January 1, 1983, by the residents of the Village.
(2) On all salaries, wages, commissions and other compensation earned on and after January 1, 1983, by non-residents for work done or services performed or rendered in the Village; except that on and after January 1, 2001, compensation paid to an individual for personal services performed within the Village, where the individual does not reside in the Village, and only performs such personal services in the Village on twenty (20) or fewer days in a calendar year, and if the individual is an employee, the principal place of business of such individual's employer is located outside of the Village, then such compensation shall not be subject to the annual tax.
(a) On the portion attributable to the Village of the net profits earned on and after January 1, 1983, of all resident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village.
(b) On the portion of the distributive share of the net profits earned on and after January 1, 1983, 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.
(3) (a) On the portion attributable to the Village of the net profits earned on and after January 1, 1983, of all nonresident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities, conducted in the Village, whether or not such unincorporated business entity has an office or place of business in the Village.
(b) On the portion of the distributive share of the net profits earned on and after January 1, 1983, 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.
(4) On the portion attributable to the Village of the net profits earned on and after January 1, 1983, of all corporations derived from work done or 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.
(5) On any income, including commissions or otherwise, earned as a result of the sale of real property located within the Village of North Perry, which tax shall be imposed on non-resident licensed real estate agents who are non-employees of a real estate brokerage or are independent contractors and non-resident real estate brokers. The tax shall be imposed on the agents and brokerage income resulting from the sale of property that is physically located within the Village of North Perry, regardless of where the office or offices of the agent and broker is or are located.
(B) The portion of the net profits attributable to the Village of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village shall be determined as provided in Ohio R.C. 718.02 and in accordance with the Rules and Regulations adopted by the Commissioner of Taxation pursuant to this chapter.
(C) The tax provided herein shall not be levied upon:
(1) Poor relief, unemployment insurance benefits, old age pensions or similar payments, including disability benefits, received from local, state or federal governments or charitable, religious or educational organizations.
(2) Proceeds of insurance paid by reason of the death of the insured, pensions, disability benefits, annuities or gratuities.
(3) Dues, contributions or similar payments received by charitable, religious, educations organizations, or labor unions, trade or professional associations, lodges and similar organizations.
(4) Receipts from seasonal or casual entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.
(5) Personal earnings of all persons under eighteen years of age.
(6) Gains from involuntary conversion, cancellation of indebtedness, interest on federal obligations, items of income already taxed by the State of Ohio from which the Village is specifically prohibited from taxing, and income of a decedent's estate during the period of administration (except such income from the operation of a business).
(7) Gains from sale or exchange of capital assets, as capital assets are defined under the rules of the Federal Income Tax Code.
(8) Military pay and allowances by members of the Armed Forces of the United States.
(9) Income of religious, fraternal, charitable, scientific, literary, educational institutions or corporations organized not for profit.
(10) Alimony received.
(11) Compensation for personal injuries or for damages to property by way of insurance or otherwise.
(12) Interest, dividends and other revenue from intangible property which is subject to Ohio Intangible Property Tax.
(Ord. 15-12. Passed 12-3-15.)