(A) To provide funds for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the village, there shall be and is hereby levied a tax on salaries, wages, commissions and other compensation and all other individual income subject to tax under this chapter, and on net profits earned with the village and hereinafter provided.
(B) The annual tax is levied at a rate of 1%. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village of Apple Creek, Ohio. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided as may apply.
(R.C. § 718.04) (Ord. 2015-32, passed 12-14-2015)