What income should an unincorporated (sole proprietor) business report?

  • If the owner is a resident and the business is located inside of Wilmington city limits, then all income is subject to tax, regardless of where the work was performed.
  • If the owner is a non-resident and the business is located inside of Wilmington city limits, then only the income earned from the business is taxable.
  • The only income earned on work performed inside of Wilmington city limits is taxable.
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