(1) On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by residents of the Village of Westfield Center.
(2) On all salaries, wages, commissions and other compensation earned during the effective period of this chapter by nonresidents for work done or services performed or rendered in the Village of Westfield Center.
(3) A. On the portion attributable to the Village of Westfield Center of the net profits earned during the effective period of this chapter of all resident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Westfield Center.
B. On the portion of the distributive share of the net profits earned during the effective period of this chapter of a resident partner or owner of a resident unincorporated business entity not attributable to the Village of Westfield Center and not levied against such unincorporated business entity, provided, however, that the liability of an individual partner or owner taxable hereunder on income attributable to another taxing municipality or village shall be subject to the relief and reciprocity provisions of Section 890.16.
(4) A. On the portion attributable to the Village of Westfield Center of the net profits earned during the effective period of this chapter of all nonresident unincorporated businesses, professions or other entities, derived from sales made, work done or services performed or rendered and business or other activities conducted in the Village of Westfield Center, whether or not such unincorporated business entity has an office or place of business in the Village of Westfield Center.
B. On the portion of the distributive share of the net profits earned during the effective period of this chapter of a resident partner or owner of a nonresident unincorporated business entity not attributable to the Village of Westfield Center and not levied against such unincorporated business entity, provided, however, that the liability of an individual partner or owner taxable hereunder on income attributable to another taxing municipality or village shall be subject to the relief and reciprocity provisions of Section 890.16.
(5) On the portion attributable to the Village of Westfield Center of the net profits earned during the effective period of this chapter of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Westfield Center, whether or not such corporations have an office or place of business in the Village of Westfield Center.
(b) The portion of the net profits attributable to the Village of Westfield Center of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Westfield Center shall be determined as provided in Ohio R.C. 718.02 and in accordance with the rules and regulations adopted by the Administrator pursuant to this chapter.
(Ord. 1999-10. Passed 12-7-99.)