(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements of the Village of Heights, Ohio (the "Village") hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits of persons residing in or earning or receiving income in the municipality and is measured by municipal taxable income as hereinafter provided.
(B) (1) The annual tax is levied at a rate of 2% (two percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village. The tax is an annual tax levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 182.03
of this Chapter and other sections as they may apply.
(2) Intentionally Left Blank.
(C) The tax on income and the withholding tax established by this Chapter 182
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 Ohio Revised Code Chapter 718 (ORC 718), and this chapter incorporates the provisions of O.R.C. Chapter 718. This chapter is effective for tax years beginning on or after January 1, 2016. Municipal taxable years beginning on or before December 31, 2015 are subject to the income tax ordinances and amendments thereto, and rules and regulations and amendments thereto, as they existed prior to January 1, 2016.
(Ord. 2015-75. Passed 12-1-15.)
(Ord. 2015-75. Passed 12-1-15.)