(a) There shall be and is hereby levied an annual tax on and after January 1, 1997 at the rate of one percent (1.0%) upon those classes of earnings and income set forth in Section 191.03 to provide revenues for expenditure on capital improvements, capital outlays and for general municipal operation.
(b) For the period of January 1, 2023 through December 31, 2025 there shall be and is hereby levied a tax upon those classes of earnings and income set forth in Section 191.03 in addition to the tax, if any, levied by the first paragraph of this section, at the rate of one-half of one percent (0.5%) for the purpose of providing revenues for the operation of the Department of Public Safety which includes the Division of Police, the Division of Fire and the Emergency Medical Rescue Service. (Ord. 22-02. Passed 12-5-22.)