(a) In the case of individuals who are nonresidents of Wauseon, there is imposed under the Ordinance an annual tax of one and one-half percent on all salaries, wages, commissions and other compensation, earned or accruing on and after October 1, 1970, for work done or services performed or rendered within the Municipality of Wauseon, whether such compensation or remuneration is received or earned directly or through an agent and whether paid in cash or in property.
(b) The items subject to tax under this section are the same as those listed and defined in Section 193.03(b). For methods of computing the extent of such work or services performed within the Municipality, and cases involving compensation for personal services partly within and partly outside the Municipality of Wauseon, see Section 193.14.
(Res. 1970-14. Passed 8-24-70.)