(A) To provide funds at a tax rate of one percent (1%) per annum 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.
(B) (1) The purpose of this section is to provide funds for operational expenses, capital equipment purchases and capital improvements in support of the City's Safety Departments of Fire and Police.
(2) An annual income tax for the purpose as specified in subsection (B)(1) hereof shall be imposed at the rate of five-tenths of one percent per annum in addition to the one percent currently being levied and collected.
(3) Said tax shall be levied, collected, and paid with respect to the salaries, wages, commissions, and other compensation on and after January 1, 2011, and with respect to the net profits of businesses, professions or other activities earned on or after January 1, 2011. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profits for the fiscal year as shall be earned on or after January 1, 2011, to the close of the taxpayer's fiscal year. Thereafter, the taxpayer shall report on its fiscal year basis.
(4) Except for the allocation of funds for this tax as set forth above, all of the Sections of Chapter 182 of the Code of Ordinances of the City of Celina pertaining to the Income Tax shall apply to the tax levied under this section.
(5) The Income Tax Rules and Regulations adopted by the City of Celina shall apply to the income tax levied under this section.
(6) This section shall continue to be effective as the levy of taxes is concerned through December 31, 2017 and insofar as the collection of taxes levied in the aforesaid period and action or proceedings for collection of any tax so levied or enforcing any provisions of this section are concerned and shall continue effective until all said taxes levied in the aforesaid period are fully paid and any and all suits and transactions for the collection of said taxes or for the punishment of violations of this section shall have been terminated. Provided, however, that annual returns for the year ending December 31, 2017 shall be filed on or before April 15th of the following year and any tax shown due thereon for part of the year ending December 31, 2017 that is unpaid and collected under the provisions hereof, shall be paid on said date except in those cases in which the time for filing returns and/or payment of the tax due has been extended in accordance with the rules and regulations. (Ord. 59-15. Passed 11-23-15.)