Whereas, the Home Rule Amendment of the Ohio Constitution, Article XVIII, Section 3, provides that "Municipalities shall have authority to exercise all powers of self-government", and the municipal taxing power is one of such powers of local self-government delegated by the people of the State to the people of municipalities; and
(A) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, municipal income tax Ordinance 2015-1199, effective January 1, 2016, comprehensively amends the languages and code as set forth in Chapter 181
and creates a newly enacted Chapter 182
in accordance with the provisions of Ohio Revised Code 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(C) Significant and wide-ranging amendments to the Ohio Revised Code 718 were enacted by Am Sub H.B. 49, passed by the 132nd General Assembly, and signed by Governor Kasich on June 30, 2017, and H.B. 49 required municipal corporations to conform to adopt the provisions of Ohio Revised Code 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(D) As mandated by H.B. 49, municipal income tax Ordinance # 2018-1379, effective January 1, 2018, comprehensively amends Chapter 182
in accordance with the provisions of ORC 718 to allow the Municipality to continue income tax and withholding tax administration and collection efforts on behalf of the Municipality. Under the Ohio Revised Code, section 718.80 to 718.95, businesses may elect to be subject to ORC 718.80 to 718.95 which will designate the State of Ohio Tax Commissioner as the administrator of the municipal net profit tax(es).
(E) The passage of Ordinance # 2018-1379, to amend Chapter 182
, does not waive any of the rights of the City, including, but not limited to, the City reserving the right under its home rule powers to challenge Ohio House Bill 49, including the amendments to Chapter 718 of the Ohio Revised Code.
(F) This chapter may be amended by the Municipality to the extent permitted by the Ohio Revised Code and the Ohio Constitution.
(Ord. 18-1379. Passed 6-19-18.)