183.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE

   To provide funds for municipal purposes, there shall be and is hereby levied a tax at one and one-half percent (1 and 1/2%) on qualifying wages, commissions and other compensation, and on other net profits and taxable income as specifically authorized and as stated in Chapter 718 of the Ohio Revised Code and specifically Ohio R.C. 718.01, 718.011, and 718.012 as hereinafter provided. The primary location where an employee is domiciled for tax purposes is Dover where the individual for all or part of a taxable year was domiciled in the municipal corporation on the last day of the immediately preceding taxable year or if the Tax Administrator reasonably concludes that the individual is domiciled in the municipal corporation for all or part of the taxable year. The determination of the Tax Administrator on the question of the domicile of an individual or employee, if not contrary to a specific dictate of ORC Section 718.012, is presumptively valid and enforceable, and cannot be overturned, except pursuant to the abuse of discretion standard of Ohio law. The employee shall be considered domiciled in Dover for tax imposition purposes where the employee works out of a yard or facility that the employer maintains in Dover. Such yard or facility is the primary location where the individual is employed.

(Ord. 45-15. Passed 12-7-15.)