192.012 PURPOSES OF TAX; RATE.
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, that there shall be, and is hereby, levied a tax on salaries, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided at a tax rate of two percent (2.0%) per annum.
HISTORY OF THE HAMILTON INCOME TAX
EMERGENCY ORDINANCE 6230
The Ohio Supreme Court declared the Utility Commodity Tax of the City of Hamilton illegal. In response to the decision the City passed EO 6230 implementing a tax rate of eight-tenths of one percent (.8% of 1%) municipal tax for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the City of Hamilton. EO 6230 passed and was effective November 30, 1960.
EMERGENCY ORDINANCE 6814
EO 6814 was passed to provide funds for capital improvements and debt retirement the City of Hamilton imposed a tax rate increase of two-tenths of one percent (.2% of 1%) to be imposed on and after January 1, 1966. EO 6814 passed and was effective December 1, 1965.
EMERGENCY ORDINANCE 7365
EO 7365 was passed and effective February 28, 1970 subject to the approval of the electors of the City of Hamilton Ohio. The tax increase was one-half of one percent. The voters in May 5, 1970 approved the tax increase which increased the Hamilton Municipal Tax from one percent to one and a half percent (1% to 1.5%). The tax went into effect June 1, 1970.
EMERGENCY ORDINANCE 84-2-9
EO 84-2-9 was passed and effective February 22, 1984 subject to the approval of the electors of the City of Hamilton Ohio. The tax increase was one-half of one percent. The voters in May 8, 1984 approved the tax increase which increased the Hamilton Municipal Tax from one and a half percent to one and three quarters percent (1.5% to 1.75%). The tax went into effect June 1, 1984.
EMERGENCY Ordinance 90-2-13
EO 90-2-13 was passed and effective February 14, 1990 subject to the approval of the electors of the City of Hamilton Ohio. The tax increase was one-half of one percent. The voters in May 8, 1990 approved the tax increase which increased the Hamilton Municipal Tax from one and three quarter's percent to two percent (1.75% to 2%). The tax went into effect June 1, 1990.
(Ord. 2015-11-102. Passed 11-18-15.)