(A) Purpose. The purpose of this section is to create and establish a County Option Income Tax for the county.
(B) Imposition of tax. The County Income Tax Council imposes the County Option Income Tax on the county tax payers of the county. The County Option Income Tax is imposed at a rate of 0.2% on the resident county tax payers of the county and at the rate of 0.05% on all other county taxpayers.
(Council Ord. 1993-1, passed 3-9-1993)