|
ORDINANCE NO.
<br />
<br />49 -68
<br />
<br />BY: Messrs. Huffman, Kelley' Usher,
<br /> Ward, Wendling, Gaydos, Graber
<br />
<br /> AN EMERGENCY ORDINANCE to amend Sections 128.0501 and
<br />128.1302 of the Administrative Code of the Codified Ordinances
<br />of the City of Lakewood, Ohio, relating to municipal income tax.
<br />
<br /> WHEREAS, This ordinance constitutes an emergency mez, sure
<br />proViding for the immediate preservation of the public heaf!~h,
<br />safety and welfare and for the usual daily operation of a ~n~.~nicipal
<br />department; now, therefore,
<br />
<br /> BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LAKEWOOD, STATE
<br />OF OHIO:
<br />
<br /> Section 1. That Section 128.0501 of the Administrative Code
<br />of the Codified Ordinances of the City of Lakewood, now readii~g as
<br />follows:
<br />
<br />Section 128.0501 Rate and Income Taxable.
<br />
<br />"An annual tax for the purposes specified in Section 128.0101
<br /> hereof shall be imposed on and after July 1, 1967, mt
<br /> rate of one-half of one percent per annum upon the following:
<br />
<br /> (a) On all salaries, wages, commissions and other compensa-
<br /> tion earned on and after July 1, 1967, by residents of the
<br /> City.
<br />
<br /> (b) On all salaries, wages, commissions and other compensa-
<br /> tion earned on and after July 1, 1967, by nonresidents of the
<br /> City for work done or services performed or rendered within
<br /> the City.
<br />
<br /> (c) (1) On the portion attributable to the City on the net
<br /> profits earned on and after July 1, 1967, of
<br /> resident unincorporated business entities os pr~ofessions
<br /> or other activities, derived from sales made, work done,
<br /> services performed or rendered and business or other
<br /> activities conducted in the City.
<br />
<br /> (2) On the portion of the distributive share of the net
<br /> profits earned on and after July 1, 1967, of a resident
<br /> partner or owner of a resident unincorporated business
<br /> entity not attributable to the City and not levied
<br /> against such unincorporated business entity.
<br /> (d) (1) On the portion attributable to the City of the net
<br /> profits earned on or after July 1, 1967, of all non-
<br /> resident unincorporated business entities,, professions
<br /> ~' ether activities, derived from sales made, work
<br /> Jone, services performed or rendered and business and
<br /> other activities conducted in the City, whether or. not
<br /> such unincorporated business entity has an office or
<br /> place of bu'siness in the City.
<br />
<br /> (2) On the portion of the distributive share of the net
<br /> profits earned on or after July 1, 1967, of a resident
<br /> partner or owner of ~ nonresident unincorporated business
<br /> ~ntity not attributable to the City and not levied agains~
<br /> · ~uch unincorporated business entity.
<br />
<br />(e) On the portion attributable to the City of the net pro-
<br />fits earned on ,and after J'~ly !, i967~ of ~!! corporations
<br />derived from sales mad~ ~,crk do~,e, s~rvices performed or
<br />ze~dcred and business or ott~er acf~iv!ties conducted in the
<br />City, whether or not such co~.?ora*~oons have ~n office or
<br />place of business in the City."
<br />
<br />
<br />
|