To provide funds for the purposes of general municipal operations, maintenance, new equipment, extensions and enlargement of municipal services and facilities and capital improvements of the Municipality, there is hereby levied a tax on salaries, wages, commissions and other compensation, and on net profits, as hereinafter provided, at the annual rate of one and one-half percent (1- 1/2% or 1.5%).
(Ord. 15-046. Passed 12-28-15.)
Statutory reference:
Authority to tax income and withhold tax, see R.C. § 718.04