(A) To provide funds for the purpose of general Municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of Municipal services and facilities and capital improvements of the City of Canal Winchester, Ohio, there is hereby levied an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) The annual tax is levied at a rate of 2% (two percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in Canal Winchester. The tax is levied on income, qualifying wages, commissions, and other compensation, and on net profits as hereinafter provided.
(Ord. 15-37. Passed 12-7-15.)