182.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.

   (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 of Macedonia hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided. (Ord. 2-2016. Passed 1-4-16.)

   (B)   (1)   The annual tax is levied at a rate of 2.0% (two percent) on and after July 1, 1997 through December 31, 2010, at a rate of 2¼% (two and one fourth percent) on and after January 1, 2011 through December 31, 2013, and at a rate of 2.0% (two percent) on and after January 1, 2014 through June 30, 2017 and at a rate of 2¼% (two and one quarter percent) on and after July 1, 2017, and a rate of 2 ½ (two and one-half percent ) on and after January 1, 2019. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City of Macedonia. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 182.03 of this Ordinance and other sections as they may apply.

      (2)   The net proceeds of the income tax levied up to the rate of 2.25% (two and one-fourth percent) remaining after meeting the expenses for collecting, administering and enforcing Macedonia's Municipal Income Tax shall be applied in each fiscal year as follows: Seventy-seven and eight-tenths percent (77.8%) of all net income tax proceeds shall be allocated to general improvements, capital improvements, maintenance, and current operating expenses, Twelve and nine-tenths percent (12.9%) to road improvements, Seven and one-tenths percent (7.1%) for the City Parks and Recreation Center, and the remaining two and two-tenths percent (2.2%) for a City applied tax refund program. Sums going to capital improvements shall include the payment of principal and interest on general indebtedness incurred for such capital improvements or as otherwise provided by the code. (Ord. 11-2017. Passed 1-26-17.)

      (3)   The net proceeds of the income tax levied above the rate of 2.25% (two and one-fourth percent) and up to 2.5% (two and one-half percent) remaining after meeting the expenses for collecting, administering and enforcing Macedonia’s Municipal Income Tax shall be applied in each fiscal year amongst the Fire Department, Police Department, and Service Department operations.

         (Ord. 69-2018. Passed 8-1-18.)

   (C)    The tax on income and the withholding tax established by this Ordinance No. 125-2015 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718. (Ord. 2-2016. Passed 1-4-16.)