(a) The earned income tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation of employees, and with respect to the net profits of businesses, professions or other activities, earned on and after January 1, 1972.
(b) Income tax shall be levied, collected and paid with respect to 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 received on and after January 1, 2004.
(c) Income tax shall be levied, collected and paid with respect to gambling winnings in excess of ten thousand dollars ($10,000.00) per year received on and after January 1, 2012.
(Ord. 2012-4. Passed 8-8-12.)