183.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
   (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 Harrison, Ohio, 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 1.0% (one percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in City of Harrison. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 183.03 of this Ordinance and other sections as they may apply.
      (2)    The funds collected under the provisions of this chapter shall be deposited at least monthly in the general fund and the funds collected from the imposition date of the tax under this chapter shall be disbursed for the following to wit:
         (a)    Such part thereof as shall be necessary to defray all cost of collecting the taxes and the cost of administering and enforcing the provisions thereof.
         (b)    The balance of any moneys collected under the provisions of this chapter shall be allocated as follows: 100% to the general fund for the purpose of general municipal operations.
   (C)    The tax on income and the withholding tax established by Title Nine, Chapter 183 and related sections and of this Ordinance No. 27-15 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).
(Ord. 27-15. Passed 12-15-15.)