To provide funds for the purpose of general municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements of the village, there be, and hereby is levied a tax on earnings, at the rate of 1.5% on the following:
(A) On all salaries, wages, commissions, and other compensation earned on and after January 1, 1977, by resident individuals of the village.
(B) On all salaries, wages, commissions and other compensation earned on and after January 1, 1977, by non- resident individuals of the village for work done or services performed or rendered in the village.
(C) On the net profits attributable to the village, earned on and after January 1, 1977, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed 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 January 1, 1977, of a resident individual, partner or owner of a resident unincorporated business entity attributable to the village and not levied against the unincorporated business entity.
(E) On the net profits attributable to the village earned on and after January 1, 1977, of all non-residents unincorporated businesses, professions or other activities derived from work done or services performed or rendered and business or other activities conducted in the village.
(F) On the portion of the distributive share of the net profits earned on and after January 1, 1977, of a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to the village and not levied against such unincorporated business entity.
(G) On the net profits earned on and after January 1, 1977, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the village.
(H) The portion of the net profits attributable to the village of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the village shall be determined as provided in R.C. § 718.02, which by reference is incorporated herein and made a part hereof the same as if fully rewritten herein and the rules and regulations established by the Village Council pursuant to the authority granting a municipality the right to levy an income tax and pursuant to this subchapter.
(I) Notwithstanding the provisions contained in divisions (A) through (H), if a municipal taxpayer's taxable income includes income against which the taxpayer has taken a deduction for federal income tax purposes as reportable on the taxpayer's FM 2106 and against which a like deduction has not been allowed by the village, the resident or nonresident employee taxpayer may deduct from his or her taxable income an amount equal to the deduction shown on the form allowable against the income, to the extent not otherwise so allowed. Unreimbursed employee business expenses shall not be allowed as a deduction unless the taxpayer shows compliance with the conditions contained in R.C. § 718.01(E).
(Ord. 1976-54, passed 12-13-1976; Am. Ord. 1992-33, passed 11-23-1992; Am. Ord. 2001-03, passed 1-8-2001; Am. Ord. 2004-04, passed 2-23-2004)