(a) The tax on income and the withholding tax established by this Chapter 128 of the Codified Ordinances of the City of Lakewood are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Chapter 718 of the Ohio Revised Code. This Chapter is deemed to incorporate the provisions of Chapter 718 of the Ohio Revised Code. To the extent any provision of this Chapter conflicts with Chapter 718 of the Ohio Revised Code, said Chapter 718's provisions shall prevail.
(b) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the City of Lakewood, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein. (Ord. 31-2015. Passed 12-21-2015.)