An annual tax for the purpose specified in Section 775.01 shall be levied on and after January 1, 1972, at the rate of one percent (1%) per year, and on and after July 1, 1982, at the rate of two percent (2%) per year, as follows:
(a) On all salaries, wages, commissions and other compensation earned on and after January 1, 1972, by residents of the Municipality;
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 1972, by nonresidents of the Municipality for work done or services performed or rendered in the Municipality;
(c) (1) On the portion attributable to the Municipality of the net profits earned on and after January 1, 1972, of all resident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Municipality;
(2) On the portion of the distributive share of the net profits earned on and after January 1, 1972, of a resident partner or owner of a resident unincorporated business entity, not attributable to the Municipality and not levied against such unincorporated business entity by the Municipality;
(d) (1) On the portion attributable to the Municipality of the net profits earned on or after January 1, 1972, of all nonresident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Municipality, whether or not such unincorporated business entities, professions or activities have offices or places of business in the Municipality;
(2) On the portion of the distributive share of the net profits earned on and after January 1, 1972, of a resident partner or owner of a nonresident unincorporated business entity, not attributable to the Municipality and not levied against such unincorporated business entity by the Municipality; and
(e) On the portion attributable to the Municipality of the net profits earned on and after January 1, 1972, of all corporations, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Municipality, whether or not such corporations have offices or places of business in the Municipality.
(f) On gross lottery winnings in excess of six hundred dollars ($600.00) per year received from a lottery commissioned, conducted, or administered by, but not limited to, the State of Ohio, any other state, United States territory, government- benefit multi-state lottery association, or other similar agency on or after January 1, 2004.
(g) On gambling winnings in excess of ten thousand dollars ($10,000.00) per year on or after January 1, 2012. If the taxpayer is considered a professional gambler for federal income tax purposes, related deductions as permitted by the Internal Revenue Code shall be allowed against gambling winnings.
(Ord. 2012-4. Passed 8-8-12.)