To provide funds for the purpose of general Municipal operations, maintenance of equipment, new equipment, extension, enlargement, and improvements of Municipal services and facilities and capital improvements of the Municipality, there is levied a tax upon the earnings at the rate of one percent (1%) upon the following:
(a) On all qualifying wages, commissions, other compensation, and other taxable income earned or received by residents of the Municipality;
(b) On all qualifying wages, commissions, other compensations, and other taxable income earned or received by nonresidents for work done, or services performed or rendered, in the Municipality;
(c) On the portion attributable to the Municipality of the net profits earned by all resident unincorporated businesses, pass-through entities, professions or other activities, derived from work done or services performed or rendered, and business or other activities conducted in the Municipality.
(d) On the portion of the distributive share of the net profits earned by a resident owner of a resident unincorporated business entity or pass-through entity not attributable to the Municipality and not levied against such unincorporated business entity or pass-through entity.
(e) On the portion attributable to the Municipality on the net profits by all non resident unincorporated businesses, pass-through entities, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Municipality, whether or not such unincorporated business entity has an office or place of business in the Municipality.
(f) On the portion of the distributive share of the net profits earned by a resident owner of nonresident unincorporated business entity or pass-through entity no attributable to the Municipality and levied against such unincorporated business entity or pass-through entity.
(g) On the portion attributable to the Municipality of the net profits earned by all corporations that are not pass-through entities from work done or services performed or rendered and business or other activities conducted in the Municipality, whether or not such corporations have an office or place of business in the Municipality.
(h) The portion of the net profits attributable to the Municipality of a taxpayer conducting a business, profession, or other activity both within and without the boundaries of the Municipality shall be determined as provided in Ohio Revised Code Section 718.02 and in accordance with the rules and regulations adopted by Council.
(Ord. 2004-64. Passed 12-20-04.)