164.01 AUTHORITY TO LEVY TAX.

   (a)   The income tax and the withholding tax established by Cuyahoga Falls Codified Ordinances Chapter 164 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The income tax and the withholding tax established by this Chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Chapter 718 of the Ohio Revised Code. This Chapter is deemed to incorporate the provisions of Chapter 718 of the Ohio Revised Code. To the extent that any provision of this Chapter conflicts with Chapter 718 of the Ohio Revised Code, said Chapter 718's provisions shall prevail.

   (b)   The tax is an annual tax levied on the income of every person residing, earning, or receiving income within the City of Cuyahoga Falls and every entity residing, earning, or receiving net profits within the City of Cuyahoga Falls and the Boston Township-Cuyahoga Falls Joint Economic Development District. The tax shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.

(Ord. 93-2015. Passed 11-23-15.)