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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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