(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, maintenance, repair and improvements of the municipal pool property and capital improvements, the Village of Columbus Grove hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) (l) The annual tax is levied at the rate of one and one quarter percent (1.25%). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village of Columbus Grove. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 191.03 of this ordinance and other sections as they may apply.
(2) [Intentionally omitted.]
(C) Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 30th, of the year following the effective date of this chapter, and on or before April 30th of each year thereafter.
(D) The return shall be filed with the Tax Administrator on a form or forms furnished by or obtainable upon request from such Tax Administrator.
(1) The funds collected under the provisions of this chapter shall be applied for the following purposes, to-wit:
A. With regard to the first one percent (1%) of taxes collected, such part thereof as shall be necessary to defray all cost collecting the taxes levied by the chapter and the cost of administering and enforcing the provisions hereof.
B. The balance of the first one percent (1%) shall be disbursed as follows: one hundred percent (100%) shall be allocated to the General Fund for operational expenditures or such other purposes allowed by law for funds in the General Fund.
C. With regard to the remaining one-quarter of one percent (0.25%) of taxes collected, this amount shall be allocated to a fund designated as the "Pools, Parks, and Recreation Fund", and shall be used for acquisition, maintenance, repair, and improvement to the Village pool, parks, and recreational activities, events, and locations.
(E) 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 ORC 718.
(Ord. 2023-06. Passed 12-11-23.)