§ 36.20 PURPOSE.
   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension, and enlargement of municipal services and facilities, and capital improvements, including debt service charged thereon; of the municipality, there is levied a tax on salaries, wages, commissions, gambling winnings and other compensation, and on net profits.
('80 Code, § 93.01) (Ord. 741, passed 4-3-73; Am. Ord. 2004-15, passed 10-19-04)
Statutory reference:
   Municipal income tax, see R.C. Ch. 718