(A) To provide funds for the purposes of street and sidewalk repairs and/or replacement, and for the maintenance or construction of other city infrastructure, the demolition of unsafe buildings, and for the general operations and services of the City including the 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) (l) The annual tax is levied at a rate of 1.5% (one and one-half 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 197.03 of this Ordinance and other sections as they may apply.
(2) The period of the income tax shall be for five (5) years commencing on January 1, 2021. The authority to collect the income tax shall continue after five years for the purpose of collecting tax on the income for the years 2021, 2022, 2023, 2024 and 2025.
(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 January 1, 2021. Municipal tax years beginning on or before December 31, 2020, are subject to the income tax ordinance and amendments thereto, and rules and regulations and amendments thereto, as they existed before January 1, 2021.
(Ord. 57-20. Passed 12-14-20.)