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'A4'. r, ~ CITY OF NORTH OLMSTED ORDIARIANCE NO. 71 ~~ ~ Page 2 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 rendered and business and other actii~ties conducted in the City of North Olmsted, whether or not such unincorporated business entity has an office or place of business in the City of North Olmsted. b. On the portion of the distributive share of the net profits earned on or after July 1, 1967, of a resident partner or owner of anon-resident unincorporated business entity not attributable to the City of North Olmsted and not levied a- gainst such unincorporated business entity. (5) On the portion attributable to the City of North Olmsted of the net profits earned on and after July 1, 1967, of all corporations derived from sales made, work done, services performed ar rendered and business or other activities conducted in the City of North Olmsted, whether or not such corporations have an office or place of business in the City of North Ols~sted. CHAPTER 7 DETERMINATION OF ALLOCATION OF TAX Section 1501.0704 RENTALS Rental income received by a taxpayer shall be included in the computation of net profits from business activities under Sub-paragraph 3, 4, and 5 of Section 1501.0501, only if and to the extent that the rental ownership, .management or operations of the real estate from which such rentals are derived (whether so rented, managed or operated by a taxpayer individually or through agents or other representatives)constitutes abusiness activity of the taxpayer in whole or in part. Where the gross monthly rental of any and all real properties, regardless of number and value, aggregates in excess of One Hundred Twenty-five and 00/100 ( $125.00) Dollars per month, it shall be prima facia evidence that the rental, ownership, management or operation of such properties is a business activity of such taxpayer, and the net income of such rental property shall be subject to tax ;provided that in the case of commercial property ,the owner shall be considered engaged in a business activity when the rental is based on a fixed or fluctuating percentage of gross or net sales, receipts or profits of the lessee, whether or not such rental exceeds One Hundred Twenty-five and 00/lg0 Dollars ( $125.00) per month ; provided further that in the case of farm property ,the owner shall be considered engaged in a business activity when he shares in crops or when the rental is based on a percentage of the gross or net receipts derived from the farm, whether or not the gross income exceeds said $125.00 per month ; and provided further that the person~ho operated a licensed rooming house shall be considered in business whether or not the gross income exceeds $125.00 per month. CHAPTER 11, RETURNS Section 1501.1101 WHEN RETURNS REQUIRED TO BE MADE Each taxpayer, except as herein provided , shall, whether or not a tax be due thereon, snake and file a return on or before April 30 of the year following the effective date of this Title, and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other pef'iod different from the calendar year, the return shall be filed within four (4) months from the end of such fiscal year or period. The Administt+estor is hereby authorized to pro- vide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commission or other compensation of an employee, and paid by him or theme to the Administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this Title, is such salary, wages, commissions or other compensation.