To provide funds for the purposes of general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities and capital improvements of this Municipality there shall be, and hereby is levied a tax upon the earnings at the rate of one percent (1%) upon the following:
(a) On all salaries, wages, commissions, and other compensation earned on and after January 1, 1976, by resident individuals of the Village of Pioneer.
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 1976, by non-resident individuals of the Village of Pioneer, for work done or services performed or rendered in the Village of Pioneer.
(c) On the net profits attributable to Pioneer, earned on and after January 1, 1976, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Village of Pioneer.
(d) On the portion of the distributive share of the net profits earned on and after January 1, 1976, of a resident individual, partner or owner of a resident unincorporated business entity attributable to Pioneer and not levied against such unincorporated business entity.
(e) On the net profits attributable to Pioneer earned on and after January 1, 1976, of all non-resident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village of Pioneer.
(f) On the portion of the distributive share of the net profits earned on and after January 1, 1976, or a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to Pioneer and not levied against such unincorporated business entity.
(g) On the net profits earned on and after January 1, 1976, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village of Pioneer.
(h) The portion of the net profits attributable to the Village of Pioneer of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Pioneer shall be determined as provided in Section 718.02 of the Revised Code of Ohio and in accordance with the Rules and Regulations adopted by the Council of the Village of Pioneer pursuant to this chapter. (Ord. 12-1975. Passed 7-14-75.)