An annual tax for the purposes specified in Section 181.01 shall be imposed on January 1, 1993 through June 30, 2013 at the rate of two percent (2.0%) per annum, and shall be imposed on and after July 1, 2013 at a rate of two and one-quarter percent (2.25%) per annum, upon the following:
(a) On all salaries, wages, commissions and other compensation earned by residents of the Municipality;
(b) On all salaries, wages, commissions and other compensation earned by nonresidents of the Municipality for work done or services performed or rendered within the Municipality;
(c) On all salaries, wages, commissions and other compensation earned for work done or services performed or rendered by employees of the Municipality who are not otherwise subject to the provisions of this chapter;
(d) On the portion attributable to the Municipality on the net profits earned 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 Municipality;
(e) On the portion of the distributive share of the net profits earned of a resident partner or owner of a resident unincorporated business entity not attributable to the Municipality and not levied against such unincorporated business entity by the Municipality;
(f) On the portion attributable to the Municipality of the net profits earned 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 Municipality, whether or not such unincorporated business entity has an office or place of business in the Municipality;
(g) On the portion of the distributive share of the net profits earned of a resident partner or owner of a nonresident unincorporated business entity not attributable to the Municipality and not levied against such unincorporated business entity by the Municipality; and
(h) On the portion attributable to the Municipality 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 Municipality, whether or not such corporations have an office or place of business in the Municipality. (Ord. 4-2013. Passed 1-8-13.)