Editor's note: Ordinance 35-74, passed February 11, 1974, adopted the Model Municipal Income Tax Ordinance and Uniform Rules and Regulations as prepared and promulgated by the Ohio Municipal League of Columbus, Ohio, dated December, 1972. Ordinance 170-93, passed December 13, 1993, and amended by Ordinance 57-05, passed April 11, 2005, and Ordinance 171-2015, passed December 21, 2015, enacted a revised Municipal income tax ordinance and repealed Ordinance 35-74, passed February 11, 1974, and all amendments thereto. Because Ordinance 170-93 is separately published, it is not codified herein. Copies of the same may be obtained, at cost, from the Clerk of Council.
Continuation of the authority to tax an S Corporation shareholder's Ohio source distributive share of the net profits of the S Corporation to the extent currently permitted, and was previously permitted prior to December 6, 2002, was approved by the voters on November 2, 2004.
CROSS REFERENCES
Municipal income tax - see Ohio R.C. 718.01 et seq.
Finance - see CHTR. Ch. X
Department of Taxation - see ADM. Ch. 236
Motor vehicle license tax - see B.R. & T. Ch. 882