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(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the city, being the municipality, hereby levies an annual municipal income tax on municipal taxable income as hereinafter provided.
(B) The annual tax is levied at a rate of 1%. The tax is levied at a uniform rate on all persons residing in or earning or receiving municipal taxable income in the municipality.
(Ord. 2015-112, passed 11-10-15)