(a) The income tax and the withholding tax established by the City of Brook Park Codified Ordinances Part 18 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The income tax and the withholding tax established by this Part are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Chapter 718 of the Ohio Revised Code. This Part is deemed to incorporate the provisions of Chapter 718 of the Ohio Revised Code. To the extent any provision of this Part conflicts with Chapter 718 of the Ohio Revised Code, said Chapter 718's provisions will prevail.
(b) The tax is an annual tax levied on the income of every person residing, earning, or receiving income within the City of Brook Park and every entity residing, earning, or receiving net profits within the City of Brook Park. The tax shall be measured by municipal taxable income. The City of Brook Park shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)