181.021 IMPOSITION OF ADDITIONAL TAX FOR THE SUPPORT OF THE GENERAL FUND AND THE CAPITAL IMPROVEMENTS FUND OF THE VILLAGE OF WEST UNITY.
   To provide funds for the support of the general fund and the capital improvements fund of the Village of West Unity, there be and hereby is levied, in addition to the tax imposed by Section 181.02 of the Codified Ordinances of the Village of West Unity, Ohio, a tax upon the earnings and profits at the rate of one-half (½) of one percent (1%) per annum, beginning January 1, 2004 upon the following:
   (a)   On all salaries, wages, commissions and other compensation earned on and after January 1, 2004, by resident individuals of the Village of West Unity.
   (b)   On all salaries, wages, commissions and other compensation earned on and after January 1, 2004, by non-resident individuals of the Village of West Unity, for work done or services performed or rendered in the Village of West Unity.
   (c)   On the net profits attributable to West Unity, earned on and after January 1, 2004, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Village of West Unity.
   (d)   On the portion of the distributive share of the net profits earned on and after January 1, 2004, of a resident individual, partner or owner of a resident unincorporated business entity attributable to West Unity and not levied against such unincorporated business entity.
   (e)   On the net profits attributable to West Unity earned on and after January 1, 2004, of all non-resident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village of West Unity.
   (f)   On the portion of the distributive share of the net profits earned on and after January 1, 2004, of a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to West Unity and not levied against such unincorporated business entity.
   (g)   On the net profits earned on and after January 1, 2004, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village of West Unity.
   (h)   The portion of the net profits attributable to the Village of West Unity of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of West Unity shall be determined as provided in Ohio R.C. 718.02 and in accordance with the Rules and Regulations adopted by the Council of the Village of West Unity pursuant to this chapter.
      (1)   In the taxation of income which is subject to a taxation by the provisions of this chapter, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Village of West Unity shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village of West Unity, then only such portion shall be considered as having a taxable situs in the Village of West Unity for purposes of income taxation.  In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village of West Unity shall be considered as having a taxable situs in the Village of West Unity for purposes of income taxation in the same portion as the average ratio of:
         A.   The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village of West Unity during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
   As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
         B.   Wages, salaries, and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village of West Unity to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
         C.   Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village of West Unity to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
   In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations be substituted so as to produce such result.
      (2)   As used in subsection (h)(1) “Sales made in the Village of West Unity” means:
         A.   All sales of tangible personal property which is delivered within the Village of West Unity regardless of where title passes if shipped or delivered from stock of goods within such Village.
         B.   All sales of tangible personal property which is delivered within the Village of West Unity regardless of where title passes even though  transported from a point outside such Village if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village of West Unity and the sales result from such solicitation or promotion.
         C.   All sales of tangible personal property which is shipped from a place within the Village of West Unity to purchasers outside such Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
            (Res. 2003-03.  Passed 6-26-03.)