(A) Authority to levy tax.
(1) The tax on income and the withholding tax established by this Chapter 36 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 36 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code Chapter 718 (R.C. Chapter 718). This chapter is deemed to incorporate the provisions of R.C. Chapter 718.
(2) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, 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.
(3) The income tax at the rate of 2% shall be levied, collected and paid with respect to the qualifying wages, commissions, and other compensation earned or deemed to be received on or after January 1, 2016, and with respect to the net profits of business, professions or other activities earned on or after January 1, 2016. The income tax rate of 2% shall be levied, collected and paid with respect to: all prizes, awards and winnings of residents of the Municipality derived from gaming, wagering, sweepstakes and games of chance; all prizes, awards and winnings of non-residents derived from gaming, wagering, sweepstakes and game of chance related to the winning of such income within the Municipality; all prizes, awards and winnings of residents and nonresidents from a casino facility or casino operator located within the Municipality; all prizes, awards and winnings of residents and nonresidents derived from video lottery terminal facilities or video lottery terminal sales agents; and all prizes, awards and winnings paid to residents of the Municipality by the State Lottery Commission.
(B) Purposes of tax; rate.
(1) To provide funds for the purposes of general municipal operations, maintenance, new equipment, services and facilities, capital improvements and payment of principal and interest in municipal debt.
(2) The annual tax is levied at a rate of 2% per annum. The tax is levied at a uniform rate on all persons residing in and/or earning and/or receiving income in the Municipality. The tax is levied on municipal taxable income including qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in § 36.13.
(C) Allocation of funds. The funds collected under the provisions of this chapter shall be applied for the following purpose and in the following order, to wit:
(1) Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by Chapter 36 of the Village of Marble Cliff Code, and enforcing the provisions hereof;
(2) Such part thereof as Council may appropriate to the general fund for the purpose of paying the cost of general municipal operations;
(3) Such part thereof as Council may appropriate for the purpose of paying the cost of maintenance of, and the purchase of new equipment, motorized or other;
(4) Such part thereof as the Council may appropriate for the purpose of paying the cost of the repair and maintenance of streets;
(D) Applicability and effective date.
(1) The effective date of the provisions of this Chapter 36 shall be January 1, 2016, and shall apply to municipal taxable years beginning on or after January 1, 2016.
(2) The enactment of this chapter does not repeal the existing sections of Chapter 33 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the municipal income tax under Village of Marble Cliff Code Chapter 33 and R.C. Chapter 718 as it existed prior to January 1, 2016.
(Ord. O-2475-15, passed 12-14-15)