181.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
(A) To provide funds for the purposes of general municipal operations and other municipal purposes of the Municipality, the Municipality hereby levies an annual tax on the income of every person residing in or earning or receiving income in the Municipality as measured by each such person's municipal taxable income, all as hereinafter provided.
(B) (1) The annual tax is levied at a rate of 1.5% (one and one-half percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Municipality. The tax is levied on municipal taxable income as hereinafter provided in Section 181.03 of this Chapter and other sections as they may apply.
(2) Tax at the rate of one-quarter of one percent (0.25%) levied and collected and under the provisions of this Chapter shall be used, applied, and appropriated to provide funds for general municipal operations. Tax at the rate of one-quarter of one percent (0.25%) levied and collected and under the provisions of this Chapter shall be used, applied, and appropriated to provide funds for the Sanitation Fund and specifically to allow the continuation of the garbage collection services for the citizens of the Municipality. Tax at the rate of one percent (1%) levied and collected and under the provisions of this Chapter shall be used, applied, and appropriated to provide funds to be disbursed as provided by the Municipality's Charter or by ordinance of the Municipality's Council.
(C) The taxes levied under this Chapter 181 shall be levied in accordance with the provisions and limitations set forth in Chapter 718 of the Ohio Revised Code to the fullest extent required for the Municipality to continue to levy those taxes. The required provisions and limitations of Chapter 718 of the Ohio Revised Code are hereby incorporated into this Chapter 181, and those required provisions or limitations of Chapter 718 of the Ohio Revised Code shall control to the extent there is a conflict between a provision or limitation of this Chapter 181 and an express provision or limitation of Chapter 718 of the Ohio Revised Code.
(D) As used herein, all references in this Chapter 181 to provisions or limitations of Chapter 718 of the Ohio Revised Code and to any Section of that Chapter 718 shall include those provisions or limitations of that Chapter or Section as in effect on January 1, 2016, of any successor statute, and of any subsequent amendment to that Chapter or Section or a successor statute in effect from time to time to the fullest possible extent required for the Municipality to continue to levy the taxes specified under this Chapter 181. All references in this Chapter 181 to "ORC" are to the Ohio Revised Code.
(Ord. 2015-049. Passed 11-17-15.)