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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 82-101 <br />PAGE 2. <br />? <br />? <br />(2) On the portion of the distributive share of <br />the net profits earned on and after January 1, <br />1972, of a resident partner or owner of a resident <br />unincorporated business entity not attributable <br />to the City of North Olmsted and not levied <br />against such unincorporated business entity by <br />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 or <br />after January 1, 1972, of all nonresident un- <br />incorporated business entities, professions or <br />other activities, derived from sales made, work <br />done, services performed or rendered and business <br />and other activities conducted in the City of <br />North Olmsted, whether or not such unincorporated <br />business entity has an office or place of business <br />in the City of North Olmsted. <br />(2) On the portion of the distributive share of the <br />net profits earned on or before January 1, 1972, <br />of a resident partner or owner of a nonresident <br />unincorporated business entity not attributable <br />to the City of North Olmsted and not levied <br />against such unincorporated business entity by <br />the City of North Olmsted. <br />(e) On the portion attributable to the City of North <br />Olmsted of the net profits of all corporations earned <br />on or after January 1, 1972, derived from sales made, <br />work done, services performed or rendered and business <br />or other activities conducted in the City of North <br />Olmsted, whether or not such corporations have an <br />office or place of business in the City of North <br />Olmsted. <br />1501.0502 EFFECTIVE PERIOD. <br />Such tax shall be levied, collected and paid with <br />respect to the salaries, wages, commissions and other <br />compensation, and with respect to the net profits of <br />businesses, pro£essions or other activities earned on <br />and after July l, 1968. <br />be and the same is amended, and as amended shall read as follows: <br />CHAPTER 1501.05 <br />Imposition of Income Tax <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, <br />1983, at the rate of one and one half percent per annum <br />upon the following: <br />(a) On all salaries, wages, commissions and other <br />compensation earned on and after January 1, 1983, <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, 1983, <br />by nonresidents of the City of North Olmsted for <br />work done or services performed or rendered within <br />the City of North Olmsted. <br />., <br />EXHIBIT "A"