(a) To provide funds for the purposes of capital improvements, general municipal operations, maintenance, new equipment, police expenses, extension and enlargement of municipal services and facilities of the City, there shall be and is hereby levied an annual tax levied on every person residing in or earning or receiving Municipal taxable income in the City of New Carlisle. "Person" includes individuals, firms, companies, joint stock companies, business trusts, estates, trusts, partnerships, limited liability partnerships, limited liability companies, associations, C corporations, S corporations, governmental entities, and any other entity.
(b) This tax is levied in accordance with Ohio R.C. Chapter 718 in accordance with the provisions and limitations of Ohio R.C. Chapter 718. These ordinances are adopted with the intent to conform to Ohio R.C. Chapter 718 and all other Ohio Revised Codes that govern municipal tax matters in effect January 1, 2016.
(c) New Carlisle's Chapter 881 is in effect for all returns and payments due for tax year 2016 and beyond.
(d) New Carlisle's Chapter 880 is in effect for all returns and payments due for tax years prior to 2016.
(Ord. 15-54E. Passed 12-7-15.)