(A) The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, § 3 of the state Constitution. The tax on income and the withholding tax established by this chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of R.C. § 718. This Title is deemed to incorporate the provisions of R.C. § 718.
(B) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the city, and shall be measured by municipal taxable income. The city shall tax income at a uniform rate. The tax is levied on municipal taxable income, as defined herein.
(R.C. § 718.04) (Prior Code, § 35.01.01)