Residents must report all income, including but not limited to sources listed below, whether received as cash or other property, including income derived from sources outside the City of Defiance and/or outside the State of Ohio, from all wages, salaries, bonuses, commissions, fees, tips; profits and/or loss from businesses, professions, partnerships, Sub S corps, LLCs or similar business entitles; winnings from lotteries or wagers; sick pay, employer supplemental benefits (SUB pay), and 4797 Profit of Sale.