(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the City of Galion (hereafter "the City") hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) (1) The annual tax is levied at a rate of 1% (one percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 191.03
and other sections as they may apply.
(2) The City also levies an annual tax at the following rates and for the following purposes. For each, the tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 191.03
and other sections as they may apply.
(a) Eleven one-hundredths (11/100) of one percent to be used exclusively for the purposes of recreation and acquisition of real estate;
(b) One half percent (1/2%) to be used exclusively for police, fire and emergency medical services;
(c) Thirty-nine one hundredths (39/100) of one percent to be used exclusively for increased police protection services, increased fire protection services, fire suppression equipment and structures, and ambulance subsidy.
(C) The tax on income and the withholding tax established by this Chapter 191A
are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). Ordinance No. 2015-91 does not repeal the existing sections of Chapter 191A
for any taxable year beginning on or before December 31, 2015 but rather amends Chapter 191A
effective January 1, 2016 for taxable years beginning on or after January 1, 2016. For municipal taxable years beginning on or before December 31, 2015 the City shall continue to administer, audit and enforce the income tax of the City under ORC Chapter 718 and the ordinances and resolutions of the City as that chapter and amendments thereto, and rules and regulations and amendments thereto, existed before January 1, 2016.
(Ord. 2015-91. Passed 11-24-15.)