(a) To provide funds for the purposes of street, sidewalk/pathway/bikeway construction, maintenance and repair, storm sewer, sanitary sewer and water systems construction, maintenance and repair, debt service, capital improvements and such general Municipal purposes as Council shall determine including, specifically, at least, seven and one-half percent of such tax being designated to provide funds for the Fire Department; four and one-half percent of such tax being designated to provide funds for Emergency Medical Services; seven and one-half percent of such being designated to provide funds for the City’s Park System; and six and three-quarters percent of such tax being designated to provide funds for construction and improvement of community learning centers in cooperation with the Hudson City School District, and related debt service, there is hereby levied an annual Municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(b) The annual tax is levied at a rate of two percent. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Municipality. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 891.03 and other sections as they may apply.
(c) The tax on income and the withholding tax established by this Chapter 891are 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 R.C. Chapter 718.
(Ord. 15-179. Passed 12-1-15.)