(a) To provide funds for the purposes of general municipal functions the City of Cleveland Heights (hereafter "City") hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(b) (1) The annual tax is levied at a rate of two and one quarter percent (2.25%). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 158.03 of this Chapter and other sections as they may apply.
(2) Intentionally left blank.
(c) The tax on income and the withholding tax established by this Chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code Chapter 718. (Ord. 2-2018. Passed 1-16-18.)