(A) To provide funds for the purposes to operate the City of Jackson Police Department, the City of Jackson 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% (one percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City of Jackson. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 195.03 and other sections as they may apply.
(2) Intentionally left blank.
(C) The tax on income and the withholding tax established by this Ordinance 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). This ordinance is effective for tax years beginning on and after July 1, 2018. Municipal tax years beginning on or before July 31, 2018, are subject to the income tax ordinance and amendments thereto, and rules and regulations and amendments thereto, as they existed before July 1, 2018.
(Ord. 61-17. Passed 12-18-17.)