§ 37.021 PURPOSE OF TAX; RATE.
   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the city, there shall be, and is hereby levied, a tax on salaries, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided. Effective January 1, 2016, the tax shall be levied at a rate of 1.75%.
(R.C. § 718.04) (Prior Code, § 35.01.02)