For the purposes specified in Section 184.01, an annual tax shall be imposed at a rate of 2% prior to January 1, 2007; and at a rate of 2.5% on and after January 1, 2007, upon the following income:
(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 or received on or after April 1, 1992, by residents of the City.
(b) On all salaries, wages, commissions and other compensation earned or received 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 of the net profits earned or received on or after October 1, 1981, of all resident pass-through entities or professions or other activities derived from sales made, work done, services performed or rendered and business or other activities conduced in the City.
(2) On the portions of the distributive share of the net profits earned or received on or after October 1, 1981, of a resident owner of a resident pass-through entity not attributable to the City and not levied against such pass-through entity.
(d) (1) On the portion attributable to the City of the net profits earned or received on or after October 1, 1981, of all nonresident pass-through 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 pass-through entity or activity has an office or place of business in the City.
(2) On the portion of the distributive share of the net profits earned or received on or after October 1, 1981, of a resident owner of a pass-through 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 or received on or 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. 216-15. Passed 10-5-15.)