(a) An annual tax for the purposes specified in Section 181.01, shall be imposed at the rate of two percent (2.00%) per annum, upon the following:
(1) On all salaries, wages, commissions and other compensation earned on and after the effective date of this chapter by residents of the City.
(2) On all salaries, wages, commissions and other compensation earned on or after the effective date of this chapter, by nonresidents of the City for work done or services performed or rendered within the City.
(3) A. On the portion attributable to the City of the net profits earned on and after the effective date of this chapter, 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.
B. On the portion of the distributive share of the net profits earned on or after the effective date of this chapter, 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, provided, however, if any portion thereof is allocable to another taxing municipality, credit for tax due or paid such other taxing municipality shall be claimed in accordance with Section 181.09 hereof.
(4) A. On the portion attributable to the City of the net profits earned on or after the effective date of this chapter, 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.
B. On the portion of the distributive share of the net profits earned on or after the effective date of this chapter, 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 provided, however, if any portion thereof is allocable to another taxing municipality, credit for tax due or paid such other taxing municipality shall be claimed in accordance with Section 181.09 hereof.
(5) On the portion attributable to the City of the net profits earned on and after the effective date of this chapter, 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.
(b) Such tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities earned on and after the effective date of this chapter.
(Ord. 31-2013. Passed 3-12-13.)