(a) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the City of East Cleveland, Ohio (“City”) hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as provided in this chapter.
(b) (1) The annual tax is levied at a rate of 2%. 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 § 192.002 of this chapter and other sections as they may apply.
(2) An amount sufficient to pay the accrued liability for the Police and Fire Disability and Pension Fund, beginning with the year 1970 and not to exceed 10% of the moneys collected from the municipal income tax, shall be directly allocated to the accrued liability for such Fund. The purpose of any income tax levied in excess of 1%, authorized by the electors of the city, shall be to provide funds for general municipal functions.
(Approved by voters 8-3-1982)
(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 R.C. Chapter 718. Ordinance 52-15, effective January 1,2016 apply to tax years beginning on or after January 1, 2016. Ordinance 52-15 does not repeal the existing sections of Chapter 191 for any tax year beginning on or before December 31, 2015, but rather amends this chapter effective January 1, 2016. For tax years beginning on or before December 31, 2015, the city shall continue to administer, audit and enforce the income tax of the city under this chapter as those ordinances and resolutions existed before January 1, 2016.
(Ord. 52-15, passed 11-4-2015)