An annual tax for the purposes specified in Section 193.01 hereof shall be imposed on and after July 1, 2009 at the rate of two and six tenths percent (2.60%) per year upon the following:
(a) On all salaries, wages, commissions, lottery winnings, other gambling winnings and other compensation earned on and after July 1, 2009, by residents of the City. Lottery gambling losses are deductible against lottery and gambling winnings. The administration shall provide by rules and regulations the manner in which to determine such losses.
(b) On all salaries, wages, commissions and other compensation earned on and after July 1, 2009 by nonresidents of the City for work done or services performed or rendered within the City of Warrensville Heights.
(c) (1) On the portion attributable to the City on the net profits earned on and after July 1, 2009, 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 of Warrensville Heights.
(2) On the portion of the distributive share of the net profits earned on and after July 1, 2009 of a resident unincorporated business entity not attributable to the City of Warrensville Heights and not levied against such unincorporated business entity;
(d) (1) On the portion attributable to the City of Warrensville Heights of the net profits earned on or after July 1, 2009 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 of Warrensville Heights, whether or not such unincorporated business entity has an office or place of business in the City of Warrensville Heights.
(2) On the portion of the distributive share of the net profits earned on or after July 1, 2009 of a resident partner or owner of a nonresident unincorporated business entity not attributable to the City of Warrensville Heights and not levied against such unincorporated business entity.
(e) On the portion attributable to the City of Warrensville Heights of the net profits earned on and after July 1, 2009, of all corporations derived from sales made, work done, service performed or rendered and business or other activities conducted in the City of Warrensville Heights, whether or not such corporations have an office or place of business in the City of Warrensville Heights.
(f) On the portion of distributive share of net profits earned during the effective period of this chapter by a resident partner or owner of a nonresident unincorporated business entity or a resident stockholder of nonresident S-corporation, not attributable to the City and levied against such unincorporated business entity or S-corporation, whether or not such business entities have an office or place of the business in the City.
(Ord. 2009-050. Passed 6-16-09.)