§9.01 GENERAL PROVISIONS.

The laws of Ohio relating to budgets, appropriations, taxation, debts, bonds and notes, assessments and other fiscal matters of the City shall be applicable to the City, except as modified by or necessarily inconsistent with the provisions of this Charter, or when provision therefor is made in the Constitution of Ohio. The financial records of the City shall be audited annually either by an independent certified public accountant or firm or by an officer of the State of Ohio vested with the power to audit the financial records of municipal corporations under the laws of the State. The Council shall not levy a tax on income in excess of one percent without having obtained the approval of the rate in excess of one percent by a majority vote of the electors of the City voting on the question at a general, primary or special election.
(Amended 11-2-93.)

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