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   181.011 AUTHORITY TO LEVY TAX.
    (A)    The tax on income and the withholding tax established by this Chapter 181 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 181 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). This Chapter is deemed to incorporate the provisions of ORC 718.
   (B)   The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.
(Ord. 2015-54. Passed 12-9-15.)
   181.012 PURPOSES OF TAX; RATE.
   To provide funds for the purposes of general municipal operations, procurement of fixed assets or permanent improvements, payment of debt charges, the elimination of deficits in Village funds, and for all other lawful purposes, there shall be and is hereby levied a tax on all salaries, wages, commissions, and other compensations, and on net profits as hereinafter provided. The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the Village. The tax shall be measured by municipal taxable income. The Village is levying the tax in accordance with the limitations specified in this chapter. The provisions of Chapter 718 of the Ohio Revised Code are incorporated herein by reference. The applicable tax rate levied shall be 2.5 percent (.025).
(Ord. 2015-54. Passed 12-9-15.)
   181.013 ALLOCATION OF FUNDS.
   The collection of income taxes from all persons living or working in the Village shall be collected and placed in the General Revenue Fund of the Village to be allocated by the Village Council for the general expenses of operation of the Village through the annual budget created and adopted in accordance with Ohio Revised Code Section 5705.41 annually as amended or revised periodically throughout the year. (Ord. 2015-54. Passed 12-9-15.)
   181.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
   (A)   Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
   (B)   As mandated by H.B. 5, municipal income tax Ordinance 2015-54, effective January 1, 2016, comprehensively amends this Chapter 181 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 2015-54. Passed 12-9-15.)
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