(a) Except as otherwise provided in R.C. Chapter 718 the City of Brook Park retains the right to impose a tax on all income earned by residents of Brook Park to the extent allowed by the United States Constitution. Except as otherwise provided in R.C. Chapter 718, the City of Brook Park retains the right to impose a tax on all nonresidents, whether individuals, companies, or other persons to the extent that wages and/or net profits are the result of services performed within the City of Brook Park. Nothing in this section shall be construed as limiting or removing the ability of the City of Brook Park to administer, audit, and enforce the provisions of this Part 18.
(b) If any sentence, clause, section or part of this Part 18, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section, or chapter of this Part 18 and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other chapters of this Part 18. It is hereby declared to be the intention of Council that this Part would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 9984-2015. Passed 12-15-15.)