(A) To provide funds for the purposes set forth and is allocated in this Section 193.01, 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. The annual tax is levied at a rate of 2.25% (two and one-quarter 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 193.03 of this Chapter and other sections as they may apply.
(B) (1) Tax at the rate of one-half of one percent (.5%) levied and collected under the provisions of this Chapter shall be used, applied and appropriated for the following purposes only:
(a) First to the payment of all costs of collecting taxes levied by this Chapter and the expenses of administering and enforcing the provisions thereof, including the payment of refunds;
(b) To provide funds for the design, construction, acquisition, extension, enlargement, improvement, equipment, financing, operation or maintenance of municipal water distribution transmission, supply, storage, pumping, filtration and purification facilities or waterworks of any description of and for the Municipality and/or the acquisition or procurement of water rights, water lands or interest therein for, or incident to, any or all such purposes; and
(c) To provide funds for the design, construction, acquisition, extension, enlargement, improvement, equipment, financing, operation or maintenance of municipal wastewater and/or sewage collection, treatment, discharge, and disposal facilities of any description of and for the Municipality and/or the acquisition or procurement of access or other facilities for such purposes including the acquisition of lands and buildings for such purposes and all such purposes for the construction, operation and maintenance of such sewage collection, treatment, and disposal system.
(2) Tax at the rate of one and three-eighths percent (1-3/8%) levied and collected under the provisions of this Chapter shall be used, applied and appropriated for the following purposes only:
(a) Thirty percent (30%) of the one and three-eighths percent (1-3/8%) tax rate for the purpose doing all things necessary and incident to the operation of the Police and Fire Divisions.
(b) Seventy percent (70%) of the one and three-eighths percent (1-3/8%) tax rate for the purpose of funding capital improvements and general operating expenses within the General Fund.
(3) Tax at the rate of one-fourth of one percent (1/4%) levied and collected under the provisions of this Chapter shall be used, applied and appropriated for the following purposes only:
To provide funds for the purpose of (i) operation of a Citywide program of refuse pick-up and disposal, (ii) retiring notes and bonds issued for the financing of improvements to the Municipal Court and other structures at the Municipal Complex, including payment of interest thereon, and (iii) funding other capital expenditures and improvements and the retiring of notes and bonds issued to finance such improvements, including payment of interest thereon.
(4) Tax at the rate of one-eighth of one percent (1/8%) levied and collected under the provisions of this Chapter shall be used, applied and appropriated for the following purposes only:
To provide funds for the purpose of storm drainage improvement including, but not limited to, the construction, maintenance and repair of storm sewers, culverts, ditches, and/or the filling in and improvements thereof, and/or the acquisition and procurement of access to the interest therein. This may also include payments of capital expenditures, improvements, the retiring of bonds and notes for such improvements, and the payment of interest thereon.
(C) The taxes levied under this Chapter 193 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 193, 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 193 and an express provision or limitation of Chapter 718 of the Ohio Revised Code.
(D) As used herein, all references in this Chapter 193 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 193. All references in this Chapter 193 to "ORC" are to the Ohio Revised Code.
(Ord. 085-2018. Passed 7-23-18.)