111.0501 RATE AND INCOME TAXABLE.
An annual tax for the purposes specified in Section 111.0101 shall be imposed on and before September 30, 2012, at the rate of one and three-quarters percent (1.75%) per annum, and on and after October 1, 2012, at the rate of two and one quarter percent (2.25%) per annum, upon the following:
(a) On all salaries, wages, commissions and other compensation, and on income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, totaling $600.00 or more in a taxable year, which is earned or received by residents of the City of Shaker Heights. Income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, shall not be taxed as business income unless the individual subject to the tax has a federal gambler's permit effective during the tax year in which the income from such activities is received.
(b) On all salaries, wages, commissions and other compensation, and on income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, totaling $600.00 or more in a taxable year, which is earned or received by nonresidents of the City of Shaker Heights for work done, services performed or rendered, lottery tickets purchased, or participation in gaming, wagering, schemes of chance or lotteries conducted, within the City of Shaker Heights. Income earned or derived from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, shall not be taxed as business income unless the individual subject to the tax has a federal gambler's permit effective during the tax year in which the income from such activities is received.
(c) (1) On the portion attributable to the City of Shaker Heights 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 City of Shaker Heights.
(2) On the portion of the distributive share on the net profits earned of a resident partner or owner of a resident unincorporated business entity not attributable to the City of Shaker Heights and not levied against such unincorporated business entity by the City of Shaker Heights.
(d) (1) On the portion attributable to the City of Shaker Heights 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 City of Shaker Heights, whether or not such unincorporated business entity has an office or place of business in the City of Shaker Heights.
(2) 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 City of Shaker Heights and not levied against such unincorporated business entity by the City of Shaker Heights.
(e) On the portion attributable to the City of Shaker Heights 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 City of Shaker Heights, whether or not such corporations have an office or place of business in the City of Shaker Heights. (Ord. 12-36. Enacted 5-7-12.)