An annual tax for the purposes specified in Section 171.0101 hereof shall be imposed on and after January 1, 2015, at the rate of two percent (2%) per annum upon the following:
(a) (1) On all salaries, wages, commissions, other income, lottery winnings and other compensation earned on and after January 1, 2015, by residents of the City. Lottery losses are not deductible against lottery winnings.
(2) On all salaries, wages, commissions, other income, lottery winnings and other compensation earned on and after January 1, 2015, by nonresidents of the City for work done or services performed or rendered within the City.
(c) (1) On the portion attributable to the City on the net profits earned on or after January 1, 2015, of all resident unincorporated business entities, associations, professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City.
(2) On the portion of the distributive share of the net profits earned on and after January 1, 2015, of a resident partner or owner of a resident unincorporated business entity or association not attributable to the City and not levied against such unincorporated business entity by the City.
(d) (1) On the portion attributable to the City of the net profits earned on or after January 1, 2015, of all nonresident unincorporated business entities, associations, 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.
(2) On the portion of the distributive share of the net profits earned on or after January 1, 2015, of a resident partner or owner of a nonresident unincorporated business entity or association not attributable to the City and not levied against such unincorporated business entity by the City.
(e) On the portion attributable to the City of the net profits earned on and after January 1, 2015, 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.
(Ord. 82-14. Passed 12-15-14.)