(a) To provide funds for the purpose of general municipal functions, including but not limited to safety services, street maintenance, capital improvements and related costs of the Village of Minerva Park (the municipality), there shall be and is hereby levied a tax of 2% on all salaries, wages, commissions, rents and other compensations, and on the net profits as hereinafter provided.
(R.C. § 718.04)
(b) There shall be no credit against the municipal taxable income due the village for income tax paid to other municipalities.
(Ord. 21-2015, passed 11-9-2015)