(a) An annual tax for the purposes specified in Section 191.01
hereof shall be imposed on and after July 1, 1998, at the rate of one and one-half percent (1.5) per annum upon the following:
(1) On all salaries, wages, commissions and other compensation earned or derived on and after July 1, 1998, by residents of the City. The term "other compensation" includes, but is not limited to, income earned or derived from gaming, wagering, lotteries, including the Ohio State Lottery, or schemes of chance, all of which shall not be taxed as business income unless the individual subject to this tax has a federal gamblers' permit effective during the tax year in which such income from gaming, wagering, lotteries, or schemes of chance is received.
(2) On all salaries, wages, commissions and other compensation earned on and after July 1, 1998, by nonresidents of the City for work done or services performed or rendered.
(3) A. On the portion attributable to the City on the net profits earned on and after July 1, 1998, 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.
B. On the portion of the distributive share of the net profits earned on and after July 1, 1998, 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.
(4) A. On the portions attributable to the City of the net profits earned on and after July 1, 1998, 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.
B. On the portion of the distributive share of the net profits earned on and after July 1, 1998, of a resident partner or owners of a nonresident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity.
(5) A. On the portion attributable to the City of the net profits earned on and after July 1, 1998, of all corporations derived from sales made, work done, services performed or rendered and business and other activities conducted in the City whether or not such corporations have an office or place of business in the City.
B. The tax shall be levied, collected, and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities earned on and after July 1, 1998.
(Ord. 3-1998. Passed 5-12-98.)