(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 Bellevue (hereinafter referred to as "City"), hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) Effective July 1, 2018, the 1½% income tax as formerly set forth in Section 193.01(B) and Section 193.03 shall be replaced with a continuing total income tax of 2%, being 1% as voted in by Council and an additional 1% voted in pursuant to Ordinance 1-18, for a total income tax of 2% (1% plus 1% additional).
(C) The tax on income and the withholding tax established by this Chapter 193 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The taxes levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). (Ord. 17-15. Passed 10-26-15; Ord. 1-18. Passed 1-22-18.)