(1) On all taxable income, including all salaries, wages, commissions and other compensation, including vacation benefits, earned during the effective period of this Chapter by residents of the Village of Windham.
(2) On all taxable income, including all salaries, wages, commissions and other compensations, including vacation pay, earned during the effective period of this Chapter by nonresidents for work done or services performed or rendered in the Village of Windham or for the Village of Windham.
(3) A. On the portion attributable to the Village 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.
B. On the portion of the distributive share of the net profits earned during the effective period of this Chapter of a resident individual, partner or owner of a resident unincorporated business entity attributable to the Village and not levied against such unincorporated business entity.
(4) A. On the portion attributable to the Village of the net profits earned during the effective period of this Chapter of all non-resident 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, whether or not such unincorporated business entity has an office or place of business in the Village.
B. On the portion of the distributive share of the net profits earned during the effective period of this Chapter, of a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to the Village and not levied against such unincorporated business entity.
(5) A. On the portion attributable to the Village 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, whether or not such corporations have an office or place of business in the Village.
B. The portion of the net profits attributable to the Village of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Windham shall be determined as provided in Ohio Revised Code 718.02 and in accordance with this Chapter and the rules and regulations adopted pursuant to this Chapter.
C. Unless taxes are withheld by employers pursuant to Section 181.09, or unless a taxpayer can prove otherwise, he shall be presumed in 1995 to have received his taxable income over the entire year without allocation to any particular month or months, in which case the entire amount of income subject to tax in 1995 shall be taxed at the rate of one and one half percent (1 ½%). In case where a taxpayer desires to prove that a portion of his income was received either before or after May 2, 1995, he must also be able to prove the manner in which any expenses which are alleged to have been incurred in the production of said income can be apportioned between the periods in question.
(Ord. 1455. Passed 12-9-97.)
(Ord. 1455. Passed 12-9-97.)