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<br />"1501.0501 RATE AND INCOME TAXABLE. <br />An annual tax for the purposes specified in Section <br />1501.0101 shall be imposed, on and after January 1, 1991, <br />at the rate of two percent per annum, upon the following: <br />(a) On all salaries, wages, commissions and other <br />compensation earned on and after January 1, 1991, <br />by residents of the City of North Olmsted. <br />(b) On all salaries, wages, commissions and other <br />compensation earned on and after January 1, 1991, <br />by nonresidents of the City of North Olmsted for <br />work done or services performed or rendered <br />within the City of North Olmsted. <br />(c) (1) On the portion attributable to the City of <br />North Olmsted of the net profits earned on and <br />after January 1, 1991, by all resident unincor- <br />porated business entities, derived from sales <br />made, work done, services performed or rendered <br />and business or other activities conducted in <br />the City of North Olmsted. <br />(2) On the portion of the distributive share of the <br />net profits earned on and after January 1, <br />1991, by a resident partner or owner of a <br />resident unincorporated business entity not <br />attributable to the City of North Olmsted and <br />not levied against such unincorporated business <br />entity by the City of North Olmsted. <br />(d) (1) On the portion attributable to the City of <br />North Olmsted of the net profits earned on and <br />after January l, 1991, by all nonresident <br />unincorporated business entities, derived from <br />sales made, work done, services performed or <br />rendered and business and other activities <br />conducted in the City of North Olmsted, whether <br />or not such unincorporated business entity has <br />an office or place of business in the City of <br />North Olmsted. <br />(2) On the portion of the distributive share of the <br />net profits earned on and after January 1, <br />1991, by a resident partner or owner of a non- <br />resident unincorporated business entity not <br />attributable to the City of North Olmsted and <br />not levied against such unincorporated business <br />entity by the City of North Olmsted. <br />(e) On the portion attributable to the City of North <br />Olmsted of the net profits earned on and after <br />- 3 -