An annual tax for the purposes specified in Section 890.01 shall be imposed on and after January 1, 1972, at the rate of one percent per annum upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after January 1, 1972, by residents of the City.
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 1972, by nonresidents of the City for work done or services performed or rendered within the City.
(c) A non-resident individual who works in the Municipality twelve (12) or fewer days per year shall be considered an occasional entrant, and shall not be subject to the Municipality’s municipal income tax for those 12 days. For purposes of the 12-day calculation, any portion of a day worked in the Municipality shall be counted as one day worked in the Municipality.
(d) Beginning with the thirteenth day, the employer of said individual shall begin withholding the Municipality’s income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the Municipality in accordance with the requirements of this chapter. Since the individual can no longer be considered to have been an occasional entrant, the employer is further required to remit taxes on income earned in the Municipality by the individual for the first twelve days.
(e) If the individual is self-employed, it shall be the responsibility of the individual to remit the appropriate income tax to Municipality.
(f) The 12-day occasional entry rule does not apply to entertainers or professional athletes, their employees or individuals who perform services on their behalf, or to promoters and booking agents of such entertainment events and sporting events.
(g) On the portion attributable to the City on the net profits earned on and after January 1, 1972, 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.
(h) 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 City and not levied against such unincorporated business entity by the City.
(i) On the portion attributable to the City 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 and other activities conducted, in the City, whether or not such unincorporated business entity has an office or place of business in the City.
(j) 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 City and not levied against such unincorporated business entity by the City.
(k) On the portion attributable to the City 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 City, whether or not such corporations have an office or place of business in the City.
(l) On all proceeds from lotteries, gaming, wagering or schemes of chance received by residents or nonresidents of the City within the City, or on the basis of activities conducted within the City.
(Ord. 2005-15. Passed 2-16-05.)