181.01 PURPOSE.
   To provide funds for the purposes of general municipal operations, including wages and salaries of employees, purchase of new equipment, maintenance, extension and enlargement of municipal services and facilities and capital improvements of the City of Celina, Ohio, there shall be, and is hereby, levied a tax on qualifying salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
(Ord. 2-05-O. Passed 2-14-05.)