The additional income tax of one-quarter (1/4) of one percent (1%) per annum established by Section 185.0121 shall be effective as of January 1, 2021, shall apply to taxable years beginning on and after January 1, 2021 and succeeding taxable years, and shall be levied on all income subject to taxation by the Municipality pursuant to this Chapter 185 or any other applicable law. (ORC 718.04; Ord. 18-20. Passed 12-21-20.)