181.01  AUTHORITY TO LEVY TAX; PURPOSE OF TAX; RATE.
   (A)    The tax on income and the withholding tax established by this Chapter 181 are authorized by Article XVIII, Section 3 of the Ohio Constitution.  The tax on income and the withholding tax established by this Chapter 181 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718).  This Chapter is deemed to incorporate the provisions of ORC 718.
   (B)   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the Village hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
   (C)   (1)   The annual tax is levied at a rate of 1.25% (one and one-quarter percent).  The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village.  The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section181.03 and other sections as they may apply.
      (2)   Intentionally left blank.  (Ord. 2015-07.  Passed 12-28-15.)