183.012 PURPOSES OF TAX; RATE.
   The following taxes are hereby levied as permanent or temporary taxes.   
   (A)   1 % Permanent Tax. There is hereby levied a tax of one percent (1%) on salaries, qualifying wages, commissions and other compensation and on net profits as hereinafter provided for the purpose of providing funds for general municipal operations.
   (B)   (1)   In addition to the permanent one percent (1%) municipal income tax established by subsection (a) hereof, there is hereby submitted to the voters of the City of Fostoria, Wood, Hancock and Seneca Counties, Ohio a proposal to levy a temporary one percent (1%) income tax on salaries, wages, commissions and other compensation as hereinafter provided for the purpose of providing funds to be allocated for, Street Repair, Capital Improvement, Infrastructure, the Kaubisch Memorial Public Library, Parks and Recreation, Development, Beautification, and Citywide Cleanup, and remainder to the general fund.
      (2)   The additional municipal income tax identified in division (B)(1) shall be levied, collected, and paid with respect to the wages, salaries, commissions, sheltered annuities, bonuses, other compensation, net profits of businesses and professions or other activities earned or paid on or after January 1, 2011. Subsection (b) hereof shall continue to be in effect until December 31, 2026.
         (Ord. 2021-50. Passed 9-21-21.)