Section 1.  Prohibition of Excessive Income Tax.
   No income tax shall be imposed by Council which shall be in excess of two percent (2%).
   The Council shall, by ordinance, levy a tax at the rate of two percent (2%) on all incomes which are now, or may hereafter be, subject to taxation by the Municipality of Kirtland under the Constitution and laws of the State of Ohio, subject to such exceptions and deductions as Council may determine. Such ordinance may be amended from time to time, but the tax required to be levied by this section shall remain in effect until repealed by amendment to this Charter by vote of the electors of the Municipality of Kirtland.
(Amended 11-4-1980; 11-7-2000; 11-6-2001)