An annual tax for the purposes specified in Section 171.0101 shall be imposed on and after January 1, 2006, at the rate of two percent (2%) per annum upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after January 1, 1984, and lottery winnings entitlement to which accrued after January 26, 2004, in excess of five thousand dollars ($5,000.00) by residents of the City of South Euclid.
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 1984 by nonresidents of the City of South Euclid 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 and after January 1, 1984, 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.
(2) On the portion of the distributive share of the net profits earned on and after January 1, 1984 of a resident partner or owner of a resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity in the City.
(d) (1) On the portion attributable to the City of the net profits earned on or after January 1, 1984 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, 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, 1984, of a resident partner or owner of a nonresident unincorporated business entity 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, 1984, 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.
(f) A non-resident individual who works in the City 12 or fewer days per year shall be considered an occasional entrant, and shall not be subject to the City municipal income tax for those 12 days. For purposes of the 12-day calculation, any portion of a day worked in the City shall be counted as one day worked in the City.
(1) Beginning with the 13th day, the employer of said individual shall begin withholding the City income tax from remuneration paid by the employer to the individual, and shall remit the withheld income tax to the City in accordance with the requirements of this chapter. Since the individual can no longer be considered to have been an occasional entrant, the employer is further required to remit taxes on income earned in the City by the individual for the first 12 days.
(2) If the individual is self-employed it shall be the responsibility of the individual to remit the appropriate income tax to the City.
(3) The 12-day occasional entry rule does not apply to entertainers or professional athletes, their employees or individuals who perform services on their behalf, or to promoters and booking agents of such entertainment events and sporting events.
(Ord. 36-83. Passed 11-14-83; Ord. 05-04. Passed 1-26-04; Ord. 18-04. Passed 3-22-04; Ord. 02-05. Passed 1-10-05; Ord. 01-05. Passed by electors 8-2-05.)