182.012 PURPOSES OF TAX; RATE.
   (A)    A municipal income tax is hereby levied to provide for the purposes of general municipal operations, maintenance, new equipment and capital improvements of the city at the rate of two (2) percent per sections 182.04, 182.05 and 182.06 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 two (2) percent with regard to income earned on or after October 1, 1984. (Ord. 18-070. Passed 12-17-18.)