(A) The tax on income and the withholding tax established by the Village of Bradford via Municipal Income Tax Ordinance No. O-15-08 and Ordinance O-18-04 ("Ordinance") are authorized by Article XVIII, section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Ordinance are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code ("ORC") Chapter 718. These Ordinances are deemed to incorporate the provisions of ORC Chapter 718.
(B) The tax is an annual tax levied on the income of every person residing in, earning, or receiving income in the Municipality, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income (MTI), as defined herein.
(Ord. 0-18-04. Passed 8-23-18.)