191.11 ALLOCATION OF FUNDS.

   (a)   The funds collected under the provisions of this Ordinance shall be applied for the following purposes:

      (1)   Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this Ordinance and the cost of administering and enforcing the provisions thereof.

      (2)   A sum equal to 1.75% of the income tax rate shall be appropriated by Council to the General Fund for general operating expenses.

      (3)   A sum equal to .25% of the income tax rate shall be appropriated by Council to the Street Fund for road construction, repair and maintenance.

      (4)   A sum equal to .25% of the income tax rate, which is a five year temporary tax expiring on December 31, 2014, shall be appropriated by Council to the General Fund for general operating expenses.
(Ord. 102-12. Passed 7-2-12.)

   (b)   (1)   The funds collected under the provisions of this Ordinance providing for the imposition of an additional income tax of one-quarter of one percent (¼ of 1%), per annum, shall be credited to the General Fund of the City of Lorain, Ohio and shall be allocated as follows:

         A.   To the budget of the Lorain, Ohio Police Levy Fund to provide additional funds for the purpose of hiring new personnel in the Lorain, Ohio Police Department, to include all salaries and fringe benefits for the additional new personnel; and

         B.   To provide additional funds for training of new and existing personnel in the Lorain, Ohio Police Department; and

         C.   To provide funds to purchase additional equipment for the Lorain, Ohio Police Department and to make certain improvements to the existing police facility.

      (2)   In the event any funds collected under the provision of this Ordinance providing for the imposition of an additional tax of one-quarter of one percent (¼ of 1%) per annum exceed the annual requirements for the purposes set out in subsection (a) hereof, all such funds shall be allocated to a special capital improvement reserve fund to be used for the purpose of law enforcement only, as thereafter shall be determined by the City Council of Lorain, Ohio.

      (3)   No provision of this Ordinance shall in any way affect the current proportional share of the General Fund now being allocated to the Lorain, Ohio Police Department; and the Lorain, Ohio Police Department shall be allocated not less than twenty-four percent (24%) of the General Fund as and for its allocation from the General Fund, provided, however, that no funds collected under this Ordinance for an additional one-quarter of one percent (1/4 of 1%) per annum, shall be used in calculating the proportional share allocated to the Lorain, Ohio Police Department.

         (Ord. 152-94. Passed 12-19-94.)