(a) A municipal tax is hereby levied to provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the municipality at a rate of one and one-half (1.5) percent per Sections 181.04, 181.05, and 181.06 of this chapter
(b) The tax upon the income specified herein shall remain in effect for the purpose of filing returns and collection of the tax at the rate of one (1) percent with regard to all income earned on or after January 1, 1969 and prior to January 1, 1983; at the rate of one and one-half (1.5) percent with regard to all income earned on or after January 1, 1987.
(Ord. 15-15. Passed 12-2-15.)