An annual tax for the purposes specified in Section 193.01 shall be imposed at the rate of two percent per year for the years prior to 2005 and three percent effective January 1, 2005, upon the following:
(a) On all salaries, wages, commissions and other compensation earned by residents of the City;
(b) On all salaries, wages, commissions and other compensation earned by nonresidents of the City for work done or services performed or rendered within the City;
(c) (1) On the portion attributable to the City of the net profits earned of all resident unincorporated business entities, pass-through 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 of a resident partner or owner of a resident unincorporated business entity or pass-through entity not attributable to the City and not levied against such unincorporated business or pass-through entity;
(d) (1) On the portion attributable to the City of the net profits earned of all nonresident unincorporated business or 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 unincorporated business or pass-through entity has an office or place of business in the City;
(2) On the portion of the distributive share of the net profits earned of a resident partner or owner of a nonresident unincorporated business or pass- through entity not attributable to the City and not levied against such unincorporated business or pass-through entity;
(e) On the portion attributable to the City of the net profits earned 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; and
(f) On all taxable income of residents from gaming, wagering, lotteries, including the Ohio State Lottery, or schemes of chance which are not otherwise taxed as “net profits.”
(g) For the purposes of this section a shareholder's distributive share of net profits of an S Corporation shall be taxed only to the extent such shares would be so allocated or apportioned to this State.
(Ord. 1986-41. Passed 8-11-86; Ord. 2000-30. Passed 6-26-00; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)