§ 95.01 PURPOSE.
   (A)   Generally. To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension, and enlargement of municipal services and facilities and capital improvements of the city, including the payment of interest and principal on notes and bonds which may be lawfully issued for such purposes, there shall be levied, as hereinafter provided, a tax on qualifying wages, commissions, and other compensation, on net profits, and on certain other income.
   (B)   Police purpose. Of the municipal income tax rate, 0.14% shall be solely to provide funds associated with the hiring and maintenance of 14 additional permanent police officers for the Police Division.
   (C)   Firefighter purpose.
      (1)   Of the municipal income tax rate, 0.09% shall be solely to provide funds associated with the hiring and maintenance of eight additional permanent firefighters for the Fire Division.
      (2)   Of the municipal income tax rate, 0.19% shall be solely to provide funds associated with the hiring and maintenance of at least 19 additional permanent firefighters for the Fire Division.
      (3)   Of the municipal income tax rate, 0.08% shall be solely to provide funds associated with maintenance and operation of the Fire Division, including, but not limited to, providing for firefighters/emergency medical technicians and staff and equipment, for providing fire protection and ambulance service to the City of Bowling Green, Ohio.
(1980 Code, §§ 95.01 - 95.013) (Ord. 3218, passed 12-16-1974; Am. Ord. 5526, passed 2-16-1993; Am. Ord. 5527, passed 2-16-1993; Am. Ord. 6091, passed 1-6-1997; Am. Ord. 7192, passed 12-15-2003; Am. Ord. 8027, passed by electorate 11-2-2010)