(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 Mt. Healthy (the “City”) hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) (1) The annual tax is levied at a rate of 2%. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the city. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 39A.03 and other sections as they may apply.
(2) Effective January 1, 2015, tax at a rate of 1/2% was approved by residents of the city voting in a general election to provide additional funds for the Police Department operations. The revenue received for this portion of the income tax will be accounted for in a separate fund on the city's books and expenses of the Police Department will be allocated to these funds.
(C) The tax on income and the withholding tax established by Ordinance No. 15-1759 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 R.C. Chapter 718.
(Ord. 15-1759, passed 11-3-15)