Subject to the provisions contained herein, an annual tax for the purposes specified in 181.012, shall be levied on and after January 1, 1970, at the rate of one percent (1 %) per annum upon the following:
(a) On all income, qualifying wages, commissions and other compensation earned or received on and after January 1, 1970, by resident individuals of the Village of Stryker. Lottery, gambling, and sports winnings shall also be taxable, and in no circumstance shall deductions be allowed against these winnings. However, deductions shall be allowed against gambling and sports winnings, if the taxpayer is considered a professional gambler for federal income tax purposes.
(b) On all income, qualifying wages, commissions and other compensation earned or received on and after January 1, 1970, by non-resident individuals of the Village of Stryker, for work done or services performed or rendered in the Village of Stryker.
(c) On the net profits attributable to Stryker, earned on or received and after January 1, 1970, of all resident associations, unincorporated businesses, professions and other activities, derived from work done or services rendered or performed and business or other activities conducted in the Village of Stryker.
(d) On the net profits attributable to Stryker earned or received on and after January 1, 1970, of all non-resident associations, unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village of Stryker.
(e) On the net profits earned on and after January 1, 1970, of all corporations derived from sales made, work done or services performed or rendered and business or other activities conducted in the Village of Stryker, whether or not such corporations have an office or place of business in the Village.
(f) The portion of the net profits attributable to the Village of Stryker of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Stryker shall be determined as provided in Ohio R.C. 718.02 and in accordance with Section 181.04.
(g) Losses from incorporated businesses, non-incorporated businesses, profession or other activities are not deductible against income, salaries, wages, commissions or any compensation.
(h) Losses cannot be carried forward or backward into another year.
(Ord. 2018-01. Passed 2-19-18.)