An annual tax for the purposes specified in this chapter shall be imposed on and after March 1, 1995, at the rate of one percent (1%) per annum upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after, by residents of the Village of Richwood;
(b) On all salaries, wages, commissions and other compensation earned on and after March 1, 1995, by nonresidents of the Village of Richwood for work done or services performed or rendered within the Village of Richwood;
(c) (1) On the portion attributable to the Village of Richwood on the net profits earned on and after March 1, 1995, 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 Village of Richwood;
(2) On the portion of the distributive share of the net profits earned on and after March 1, 1995, of a resident, partner or owner of a resident unincorporated business entity not attributable to the Village of Richwood and not levied against such unincorporated business entity by the Village of Richwood;
(d) (1) On the portion attributable to the Village of Richwood of the net profits earned on or after March 1, 1995, 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 Village of Richwood, whether or not such unincorporated business entity has an office or place of business in the Village of Richwood;
(2) On the portion of the distributive share of the net profits earned on or after March 1, 1995, of a resident, partner or owner of a nonresident unincorporated business entity not attributable to the Village of Richwood and not levied against such unincorporated business entity by the Village of Richwood.
(e) On the portion attributable to the Village of Richwood, of the net profits earned on and after March 1, 1995, of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Richwood, whether or not such corporations have an office or place of business in the Village of Richwood.
(Ord. 11-95. Passed 1-23-95.)