200 Grove Street • Wintersville, OH 43953-3866 • (740) 266-3175 • Walt Ziemba - Village Administrator • Bob Gale - Mayor
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Village of Wintersville
Wage Tax Ordinance
Ordinance No. 1995-2

TAXABLE YEAR: The calendar year, or the fiscal year upon the basis of which net profits are to be computed under this ordinance and in the case of a return for a fractional part of a year, the period for which such return is required to be made.

TAXPAYER: A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.

The singular shall include the plural, and masculine shall include the feminine and the neuter.

SECTION 3. IMPOSITION OF TAX:

A. Subject to the provisions of Section 16 of this ordinance, and annual tax for the purpose specified in Section 1 here of shall be imposed on and after May, 1995 primary election at, the rate of one percent per annum upon the following:

1. On all salaries, wages, commissions and other compensation earned during the effective period of the ordinance by residents of the Village of Wintersville.

2. On all salaries, wages, commissions and other compensation earned during the effective period of the ordinance by non-residents for work done or services performed or rendered in the Village of Wintersville.

3 (a) On the portion attributable to the Village of Wintersville on the net profits earned during the effective period of this ordinance of all resident unincorporated businesses, professions or other entities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Wintersville.

(b) On the portion of distributive share of the net profits earned during the effective period of this ordinance of a resident partner or owner of a resident unincorporated business entity not attributable to the Village of Wintersville and not levied against such unincorporated business entity by the Village of Wintersville.

4. (a) On the portion attributable to the Village of Wintersville of the net profits earned during the effective period of this ordinance of all non-resident Unincorporated businesses, professions or other entities, derived from Sales made, work done, or services performed or rendered and business Or other activities conducted in the Village of Wintersville, whether or not Such unincorporated business entity has an office or place of business in The Village of Wintersville.

(b) The portion of the distributive share of the net profits earned during the Effective period of this ordinance of a resident partner or owner of a non-resident unincorporated business entity not attributable to the Village of Wintersville and not levied against such unincorporated business entity by the Village of Wintersville.

5. (A) On the portion attributable to the Village of Wintersville of the net profits earned during the effective period of the ordinance of all corporations derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Wintersville, whether or not such corporations have an office or place of
business in the Village of Wintersville.

(b) The portion of the net profits attributable to the Village of Wintersville Of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Wintersville shall be determined as provided in Section 718.02 of the Ohio Revised Code and in accordance with the rules and regulations adopted by the Administrator pursuant to this ordinance.

(c) Operating Loss Carry Forward.

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