1. An Ordinance levying a tax to provide funds for the purpose of general municipal operations and other municipal purposes, on all salaries, wages, commissions and other compensation earned by residents of the City of East Liverpool; on all salaries, wages, commissions and other compensation earned by non-residents of the City of East Liverpool for work done or services performed or rendered in the City of East Liverpool; on the net profits earned on all businesses, professions or other activities conducted by residents of the City of East Liverpool; on the net profits earned on all businesses, professions or other activities conducted in the City of East Liverpool by non-residents, and on the net profits earned by all corporations having an office or place of business in the City of East Liverpool, as the result of work done or services rendered or performed in the City of East Liverpool, requiring the filing of returns and furnishing of information by employers and all those subject to said tax; imposing on employers the duty of collecting the tax at the source and paying the same to the City of East Liverpool; providing for the administration, collection and enforcement of said tax; declaring violation thereof to be a misdemeanor and imposing penalties therefor.
2. RATE OF TAX. To provide funds for the purpose of general municipal operations and other municipal purposes of the City of East Liverpool, there be and hereby is levied a tax upon the earnings at the rate of one per cent based on Ordinance 18, on and after March 19, 1968 and an additional one-half per cent per Ordinance 13, 1981 earned on and after April 1, 1981. Currently one and one half per cent.
(Ord. 56,2015. Passed 11-2-15.)