188.01  AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
   (A)    To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the City of Aurora ("City") hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)   (1)    The annual tax is levied at a rate of two percent (2%).  The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City.  The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 188.03 of this Chapter and other sections as they may apply.
      (2)     Intentionally left blank.
   (C)    The tax on income and the withholding tax established by this Chapter 188 are authorized by Article XVIII, Section 3 of the Ohio Constitution.  The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718).  This Chapter 188 is effective for tax years beginning on or after January 1, 2016.  Taxable years beginning on or before December 31, 2015 are subject to the provisions of Chapter 187 , and any amendments thereto, and rules and regulations and amendments thereto, as they existed before January 1, 2016.
(Ord. 2015-136.  Passed 12-21-15.)