(A) Notwithstanding R.C. § 715.013(A), a municipal corporation may levy a tax on income and a withholding tax if such taxes are levied in accordance with the provisions and limitations specified in this section. On or after January 1, 2016, the ordinance or resolution levying such taxes, as adopted or amended by the Legislative Authority of the municipal corporation shall include all of the following.
(1) The proposed addition of the 0.75% is an annual tax levied on the income of every person residing in or earning or receiving income in the village and will be measured by village taxable income (RITA).
(2) The village is levying the tax in accordance with the limitations specified in R.C. § 718.04(A) and this section thereby incorporates the provisions of R.C. § 718.04(A).
(3) The rate of the additional income tax will be 0.75%
(4) No credit will be allowed against this tax from other municipalities.
(5) The purpose of this tax is for police services and cost associated with those services, to include, but not limited to, salaries, vehicles, maintenance, equipment, and all other items associated with police services. This will be separated from the General Fund and be a stand alone fund.
(6) This 0.75% income tax will be in addition to the current 1% used to fund the village.
(B) Per R.C. § 718.04(A), any municipal corporation, on or before March 23, 2015, levies an income tax at a rate in excess of 1% may continue to levy the tax at the rate specified in the original ordinance, provided that such rate continues in effect as specified in the original ordinance.
(C) No municipal corporation shall tax income at other than a uniform rate.
(D) (1) Except as provided in R.C. § 718.04(B), no municipal corporation shall levy a tax on income at a rate in excess of 1% without having obtained the approval of the excess by a majority of the electors of the municipality voting on the question at a general, primary, or special election.
(2) The Legislative Authority of the municipal corporation shall file with the County Board of Elections at least 90 days before the day of the election (November 8th, 2022) a copy of the ordinance together with a resolution specifying the date the election (November 8th, 2022) is to be held and directing the County Board of Elections to conduct the election.
(3) The ballot shall be in the following form: “Shall the Ordinance providing for a 0.75% levy on income for (Police Services) be passed?”
(E) (1) In the event of an affirmative vote, the proceeds of the levy may be used only for the specified purpose.
(2) The tax will commence, in the event of an affirmative vote, January 1, 2023.
(Ord. 279, passed 7-26-2022)