(a) An annual tax at the rate and for the purposes specified in Section 195.01 hereof shall be imposed during the effective period of this chapter upon the following:
(1) On all salaries, wages, commissions and other compensation earned, received, accrued or in any other way set apart unto residents of the City;
(2) On all salaries, wages, commissions and other compensation earned, received, accrued or in any other way set apart unto nonresidents for work done or services performed or rendered in the City;
(3) A. On the portion attributable to the City of the net profits earned, received, accrued or in any other way set apart unto all resident unincorporated businesses, professions or other activities derived from work done or service performed or rendered and business or other activities conducted in the City; and
B. On the portion of the distributive share of the net profits earned, received, accrued or in any other way set apart unto a resident partner or owner of a resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity;
(4) A. On the portion attributable to the City of the net profits earned, received, accrued or in any other way set apart unto all non-resident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City; and
B. On the portion of the distributive share of the net profits earned, received, accrued or in any other way set apart unto a resident partner or owner of a non-resident unincorporated business entity not attributable to the City and not levied against such unincorporated business entity; and
(5) On the portion attributable to the City of the net profits earned, received, accrued or in any other way set apart unto all corporations derived from work done or 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.
(b) The portion of the net profits attributable to the City of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the City shall be determined as provided in Ohio R.C. 718.02, and in accordance with the rules and regulations adopted by the Commissioner of Taxation pursuant to this chapter.
(c) Exception. The tax provided for herein shall not be levied upon the military pay or allowances of members of the armed forces of the United States, the compensation for personal services of individuals under eighteen years of age, unemployment compensation provided by a government entity, poor relief, proceeds of life insurance, workers' compensation payments, alimony income or upon the net profits of any civic, charitable, religious, fraternal or other organization specified in Ohio R.C. 718.01 to the extent that such net profits are exempted from municipal income taxes under such section. The items of income described in subdivisions (1) and (2) of the first paragraph of Ohio Revised Code Section 718.01(E) shall not be exempt from taxation or from withholding taxes imposed under this Chapter.
(Ord. 03-381. Passed 11-25-03.)