An annual tax for the purposes specified in Section 191.02 shall be imposed on and after July 1, 1968, at the rate of one one-half percent per annum upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after July 1, 1968, by residents of the Village.
(b) On all salaries, wages, commissions and other compensation earned on and after July 1, 1968, by nonresidents of the Village for work done or services performed or rendered within the Village.
(c) On the portion attributable to the Village on the net profits earned on and after July 1, 1968, 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.
(d) On the portion of the distributive share of the net profits earned on and after July 1, 1968, of a resident partner or owners of a resident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity by the Village.
(e) On the portion attributable to the Village of the net profits earned on or after July 1, 1968, 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, whether or not such unincorporated business entity has an office or place of business in the Village.
(f) On the portion of the distributive share of the net profits earned on or after July 1, 1968, of a resident partner or owner of a nonresident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity by the Village.
(g) On the portion attributable to the Village of the net profits earned on and after July 1, 1968, of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village, whether or not such corporations have an office or place of business in the Village.
(Ord. 2172. Passed 1-26-09.)
(h) On November 5, 2013 voters approved an ordinance providing for the replacement of the temporary one-half of one percent (0.5%) levy on income established in Ordinance No. 2172 with a permanent one-half of one percent (0.5%) levy on income for the purpose of providing adequate funding for the general operations of the Village of Sheffield and the operations of its Police, Fire and Service Departments. (Ord. 2407. Passed 7-8-13.)