City income tax shall be levied on the following only if the individuals are residents of the City.
(a) Any member or employee of the Ohio General Assembly, including the Lieutenant Governor, whose income is received as a result of services rendered as such member or employee and is paid from appropriated funds of this State.
(b) The income of the Chief Justice or a justice of the Supreme Court received as a result of services rendered as the Chief Justice or justice.
(c) The income of a judge sitting by assignment of the Chief Justice or on the income of a district court of appeals judge sitting in multiple locations within the district, received as a result of services rendered as a judge.
(Ord. 151-2015. Passed 12-7-15.)