(1) On all salaries, wages, commissions and other compensation earned on and after January 1, 1982 by the residents of the City.
(2) On all salaries, wages, commissions and other compensation earned on and after January 1, 1982 by 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 on and after January 1, 1982, of all resident unincorporated businesses, professions or other activities and entities, derived from work done or services rendered or performed and business or other activities conducted in the City.
The tax imposed on resident unincorporated pass-through entities (i.e.: partnerships, limited liability companies, S-corps, etc.) is upon the entities rather than the individual members, partners, or shareholders.
B. On the portion of the distributive share of the net profits earned on and after January 1, 1982, 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.
(4) A. On the portion attributable to the City of the net profits earned on and after January 1, 1982 of all nonresident unincorporated businesses, professions or other activities and entities derived from work done or services rendered or performed 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.
The tax imposed on nonresident unincorporated pass-through entities (i.e.: partnerships, limited liability companies, S-corps., etc.) is upon the entity rather than the shareholders, partners, or members, regardless of where the members, shareholders, or partners reside.
B. On the portion of the distributive share of the net profits earned on and after January 1, 1982, 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.
(5) On the portion attributable to the City of the net profits earned on and after January 1, 1982, of all corporations derived from work done or 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.
(6) Effective January 1, 2003, on all proceeds from lotteries, gaming, wagering, or schemes of chance, including the Ohio State Lottery, received by residents of the City of Warren or received by nonresidents of the City within the City or on the basis of activity conducted within the City.
(7) Subject to the provisions of Section 171.16 and in conformity with and in addition to all of the provisions and amendments of this chapter, and any other ordinance enacted by Council under authority of Ohio R.C. Chapter 718, for the imposition of a City income tax, an additional tax shall be imposed on and after January 1, 1985, on income earned on and after January 1, 1985, at the rate of one-half of one percent (.5%) per annum, for a total annual rate of one and one-half percent (1.5%) per annum. Such tax shall be imposed and collected annually in accord with these Codified Ordinances and the rules and regulations now or hereafter adopted. (Approved by voters 11-6-84.)
(Ord. 11641/02. Passed 12-23-02.)
(8) Subject to the provisions of Section 171.16 and in conformity with and in addition to all of the provisions and amendments of this chapter and any other ordinance enacted by Council under authority of Ohio R.C. Chapter 718 for the imposition of a City income tax, an additional income tax shall be levied and imposed on and after January 1, 2008, on income earned on and after January 1, 2008, at the rate of one-half of one percent (½%) per annum. Such tax shall be imposed and collected on an annual basis in accord with these Codified Ordinances and rules and regulations now or hereafter adopted. Notwithstanding any language within the preceding subsection (7) of this Section 171.03 to the contrary, the total annual income tax rate of the City of Warren on and after January 1, 2008 will be two percent (2%).
(Ord. 12081/07. Passed 12-12-07.)
(9) Subject to the provisions of Section 171.16 of this chapter, and in conformity with and in addition to all of the provisions and amendments of this chapter and any other ordinance enacted by Council under authority of the Ohio Revised Code, Chapter 718, for the imposition of a City Income Tax, and additional Income Tax shall be levied and imposed on and after January 1, 2017 on income earned on and after January 1, 2017, through December 31, 2021, at the rate of one-half of one percent (½%) per annum. Such tax shall be imposed and collected on an annual basis in accordance with these Codified Ordinances and rules and regulations now or hereafter adopted. Notwithstanding language within the preceding subsection (8) of this Section 171.03 to the contrary, the total annual income tax rate of the City of Warren, Ohio, on and after January 1, 2017, through December 31, 2021, will be two and one half percent (2 ½%). (Ord. 12690/16. Passed 11-23-16.)
(10) Subject to the provisions of Section 171.16 of this Chapter, and in conformity with and in addition to all of the provisions and amendments of this Chapter and any other ordinance enacted by Council under authority of the Ohio Revised Code, Chapter 718, for the imposition of a City Income Tax, and additional Income Tax shall be levied and imposed on and after January 1, 2022 on income earned on and after January 1, 2022, through December 31, 2026, at the rate of one-half of one percent (½%) per annum.
Such tax shall be imposed and collected on an annual basis in accordance with these Codified Ordinances and rules and regulations now or hereafter adopted. Notwithstanding language within the preceding subsection (a)(9) of this Section 171.03 to the contrary, the total annual income tax rate of the City of Warren, Ohio on and after January 1, 2022, through December 31, 2026, will be two and one-half percent
(2 ½%). (Ord. 12983/2020. Passed 12-9-20.)
(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 City Treasurer pursuant to this chapter.
(Ord. 9126/81. Passed 11-12-81.)
(c) Operating Loss Carry-Forward.
(1) The portion of a net operating loss sustained in any taxable year subsequent to January 1, 1982, allocable to the City may be applied against the portion of the profit of succeeding years allocable to the City, until exhausted, but in no event for more than three taxable years. No portion of a net operating loss shall be carried back against net profits of any prior year. The portion of a net operating loss sustained shall be allocated to the City in the same manner as provided herein for allocating net profits to the City. The City Treasurer shall provide by rules and regulations the manner in which such net operating loss carry-forward shall be determined. The methods and procedures contained within this subsection (c) shall be the sole and exclusive methods and procedures to be used for purposes of any operating loss.
(2) Effective January 1, 2003, the terms and provisions existing within paragraph (1) of this subsection (c) shall cease and be of no effect. Effective January 1, 2003, if a net operating loss has been sustained in any taxable year, such loss may not be carried forward or backward to any other taxable year.
(Ord. 11641/02. Passed 12-23-02.)
(d) Consolidated Returns.
(1) Filing of consolidated returns may be permitted or required in accordance with rules and regulations prescribed by the City Treasurer.
(2) In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the City constituting a portion only of its total business, the City Treasurer shall require such additional information as he deems necessary to ascertain whether net profits are properly allocated to the City. If the City Treasurer finds net profits are not properly allocated to the City by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the City.
(e) Exceptions. The tax provided herein shall not be levied upon the military pay or allowances of members of the armed forces of the United States, 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.
(Ord. 9126/81. Passed 11-12-81.)
(Ord. 9126/81. Passed 11-12-81.)