181.012 PURPOSES OF TAX; RATE.
   (A)    To provide funds for the purpose of general municipal operations, maintenance, equipment, municipal services and facilities and capital improvements of this Municipality there shall be, and is hereby, levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)   Subject to the provisions of Section 181.98, an annual tax for the purpose specified in Section 181.012(A) hereof shall be imposed on and after January 1, 2013 at the rate of one and one- half percent (1.5%) per annum.
(Ord. 2015-106. Passed 12-28-15.)