For the purposes specified in Section 183.01, an annual tax shall be imposed upon the hereinafter specified income at the following rates: Prior to January 1, 2007, an annual tax of 2% per year; from and after January 1, 2007, an annual tax of 2.5% per year:
(a) On all salaries, wages, commissions; income from gaming, wagering and lotteries, including Ohio State lottery winnings over the amount of six hundred dollars ($600.00); and other compensation; earned on and after April 1, 1992, by residents of the City.
(b) On all salaries, wages, commissions and other compensation earned on and after October 1, 1981, by nonresidents of the City for work done or services performed or rendered within the City.
(c) (1) On the portions attributable to the City on the net profits earned on and after October 1, 1981, 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 City.
(2) On the portion of the distributive share of the net profits earned on and after October 1, 1981, of a resident partner or owner of a resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity.
(d) (1) On the portion attributable to the City of the net profits earned on or after October 1, 1981, 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 City, whether or not such unincorporated business entity has an office or place of business in the City.
(2) On the portion of the distributive share of the net profits earned on or after October 1, 1981, of a resident partner or owner of a nonresident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity.
(e) On the portion attributable to the City of the net profits earned on and after October 1, 1981, of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the City, whether or not such corporations have an office or place of business in the City.
(Ord. 120-81. Passed 6-29-81; Ord. 68-92. Passed 4-20-92; Ord. 240-92. Passed 10-19-92; Ord. 334-01. Passed 2-4-02; Ord. 52-06. Passed 2-13-06.)