(A) Purpose. To provide funds for the maintenance of the cemeteries located within the village, there shall be, and is hereby levied, in addition to the general income tax as found in §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212, a renewable tax on certain compensation and net profits as hereinafter provided in this section.
(B) Imposition of tax, rate of taxation, on whom levied.
(1) The additional annual tax for the purpose specified in division (A) above is levied at the rate of 0.1% per annum on all salaries, wages, commissions and other compensation and net profits earned or received as the same are defined and levied upon in Ord. 1320-04, Ord. 1239-00, Ord. 1239-01, and Ord. 1324-04, Ord. 1468-13, Ord. 1507-15 (as codified in §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212), Ord. 1527-16 (as codified in §§ 37.090 and 37.140), Ord. 1540-17, and as such sections may be amended from time to time (hereinafter “village income tax ordinances”). Further, this tax is an annual income tax levied on the income of every person residing in or earning or receiving income in the municipal corporation and this tax shall be measured by municipal taxable income. No credit shall be allowed against this tax.
(2) This tax is being levied in accordance with the limitations specified in R.C. Chapter 718. This section hereby incorporates the provisions of said chapter.
(C) Effective period. The tax shall be levied, collected and paid with respect to said salaries, wages, commissions and other compensation and net profits earned or received on and after July 1, 2020 and in accordance with the village income tax ordinances. This section shall continue effective insofar as the levy of said tax is concerned for a period of five years, renewable for the same term thereafter. Insofar as the collection of said tax, penalties and interest levied hereunder and actions or proceedings for collecting said tax so levied or enforcing any provisions of this section are concerned, it shall continue effective until all of said tax levied under this section is fully paid and any and all suits and prosecutions for the collection of said tax or for the punishment of violations of this section have been fully terminated.
(D) Allocation of funds. The funds collected under this section shall be paid into the Cemetery Fund of the village. No part of said tax shall be appropriated or used to defray the costs of collecting said tax or the costs of administering and enforcing the provisions of this section as long as the village is collecting a sufficient amount of income tax under village income tax ordinances, (as they now exist or as may later be amended from time to time) to defray such costs. If at any time while this section is in effect, said tax becomes the only income tax collected by the village, there shall first be appropriated from the funds derived from said tax such part thereof as shall be deemed necessary to defray all costs of collecting said tax and of administering and enforcing the provisions hereof. The balance remaining after such costs shall be allocated to the Cemetery Fund of the village.
(E) Incorporation by reference. All provisions of the village income tax ordinances and all income tax rules and regulations shall govern and apply to this section and said tax levied hereunder.
(F) Applicability. This section shall not apply to any person or to any compensation or net profits as to whom or to which It is beyond the power of the village to impose the tax provided for in this section.
(G) Penalties. The penalties found in the village income tax ordinances, shall apply to this section, such sections which may be amended from time to time.
(H) Authorization of income tax greater than 1%. This section hereby authorizes the imposition and collection of an income tax that totals greater than 1%.
(I) Effective date. This section shall take effect on July 1, 2020.
(Ord. 1575-19, passed 11-18-2019)