(a) The within income tax chapter is enacted for the purposes of providing funds for general municipal operations; maintenance of municipal property and services; new municipal property, services, facilities, and equipment; and capital and special improvements.
(b) An annual tax for the purposes specified in Section 891.012(A), shall be imposed at the rate of two percent per annum, as set forth in this chapter.
(Ord. 2015-73. Passed 12-9-15.)
Statutory reference:
Authority to tax income and withhold tax, see R.C. § 718.04