(A) The provisions of Ohio Revised Code Chapter 718 ("R.C. Ch. 718"), Municipal Income Taxes, is hereby adopted and shall be enforced as the City of Piqua Income Tax, except for those portions thereof that have been or may hereafter be deleted or amended.
(B) The tax on income and the withholding tax established by this Chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of R.C. Ch. 718. This Chapter is deemed to incorporate the provisions of ORC 718.
(C) The tax is an annual tax levied on the income of every person 18 years of age and older, residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income.
(D) An annual return with respect to the income tax levied on municipal taxable income by the City of Piqua shall be completed and filed by every taxpayer 18 years of age and older for any taxable year for which the taxpayer is subject to the tax, regardless of whether or not income tax is due. The Tax Administrator shall accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer located in the City of Piqua when the nonresident individual taxpayer's sole income subject to the tax is the qualifying wages reported by the employer, agent of an employer, or other payer, and no additional tax is due to the City of Piqua.
(Ord. 18-15, passed 12-15-15)