49-68 Amend 128.0501 & .1302 Admin - Muni income tax

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ORDINANCE N~). 49-68 B~': I.~s~rs. ~aydos, Graber, Huffman, Ke 1 l.e~', Usher, Ward Wendling AN E~RCA~'CY ORDINANCE to amend Sections 128.0501 and 128.1302 of k'ne Administrative Code of the Codifiedi Ordinances of the City cf Lakewood, Ohio, relating to municipal income tax. WHEEEAS, This ordinance constitutes an emergency measure providing for t]~e immediate preservation of the public health, safety and welfare and for the usual daily operation of a municipal depmrtment; now, therefore, BE IT ORDAINED BY TF~E COUNCIL OF TPIE CITY OF LAKEWOOD, STATE OF OHIO: Section 1. That Section 128.0501 of the Administrative Code of the Codified Ordinances of the City of Lakewood, now reading as follows: Section 128.0501 Rate and Income Taxable. "An annual tax for the purposes specified in Section 128.0101 hereof shall be imposed on and after July 1, 1967, at the rate of one-half of one percent per annum upon the fol]owing: (a) On all salaries, wages~ co~missions and other compensa- tion earned on and after July 1, 1967, by residents of the City. (b) On all~sal~zies, wages, commissions and other compensa- tion earned on and after July ~: 1967, by nonresidents of the City for work done or services performed-or rendered within th~ City. (c) (1) On the portion attributable to the City on the net profits earned cn and mfter July t, 1967, of all resident unincorporated business entities or professions or other activities, a~..i%~ed from sales made, work done, services performed or rendered and business or other activities conducted in the City. (2) On the portion of the distributive share of the net profits earned on and after July 1, 1967, of a resident partner or owner of a residant unibcorporated business entity not mttributable to the City and not levied against such unincorporated business entity. (d) (1) On the portion attributable to the City of the net profits earned on or after July 1, 1967, of all non- resident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or ~endered and business and other activities c~nducted in the City, whether or not such unincorporated business entity has an office or place of business in the City. (2) On the portion of k'he distributive share of the net profits earned on or a~ter July 1, 1967, of a resident partner or owner of a nonresident unincorporated business entity not attributable to ~ihe City and not levied agains~ such unincorporated busJaess entity. (e) On the portion attributaole to the City of the net pro- fits earned on and after 0uly 1, 19t ?~ of all corporations derived from sales made, work done~ services performed or rendered and business or other activities conducted in the City, whether or not such ccrpora~ions have an office or place of business in the City."