<br />(2)
<br />,,
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<br />activities, derived from sales made, work done, services performed
<br />or rendered, and business and other activities conducted in the
<br />Village of Mayfield, Ohio, cahether or not such unincorporated business
<br />entity has an office or place of business in the Village of Mayfield,
<br />Ohio.
<br />"b. On the portion of the distributive share of the
<br />net profits earned on or after July 1, 1968, of a reaident partner
<br />or owner of a non-resident unincorporated business entity not at-
<br />tributable to the Village of Mayfield, Ohio, and not levied against
<br />such unincorporated business entity.
<br />"Section 111.0502. Effective Period.
<br />"Said tax shall,be levied, collected and .paid with respect
<br />to the salaries, wages, commissions and other compensation, and with
<br />respect to the net profits of businesses, professions or other
<br />activities earned on and after July 1, 1968."
<br />"Section 111.1302. Collection at Source,
<br />"(a) In accordance with Rules and Regulations prescribed
<br />by the Administrator, each employer within or doing business within
<br />the Village of Mayfield, shall deduct at the time of the payment of
<br />such salary, wage, commission or other compensation, the tax of one
<br />per cent per annum of the gross salaries, wages, commissions or
<br />other compensation due by the said employer to said employee, and
<br />shall, on or before the last day of the month following the close
<br />of each calendar quarter, make a return and pay to the Administrator
<br />the amount of taxes so deducted, subject to the provisions of sub-
<br />sections (c), (cl) and (e) hereof. Said returns shall be on a form
<br />or forms prescribed by or acceptable to the Administrator, and shall
<br />be subject to the Rules and Regulations prescribed therefor by the
<br />Administrator. Such employer shall be liable for the payment of the
<br />tax required to be deducted and withheld, whether or not such taxes
<br />have been withheld."
<br />Section 2. In all other respects, said Ordinance No. 1021, as original-
<br />ly passed, shall remain in full force and effect.
<br />Section 3. This Ordinance is hereby declared to be an emergency measure,
<br />necessary for the immediate preservation of the public peace, health, safety and
<br />welfare of the village of Mayfield and its inhabitants, and for the further reason
<br />that an increase in the amount of the municipal income tax is essential in order
<br />to provide sufficient funds to maintain and operate the departments of the Vil-
<br />lage, and to provide increased services to the residents, and this Ordinance
<br />shall be in full force and effect immediately upon the date of its passage,
<br />Passed this 17th day of June, 1968, /~ ~
<br />ATTEST: /'v ~ YOR~PRESI OF COUNCIL
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<br />(SEAL) , r CLERIC-TR ASURER
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