191.01 PURPOSE.
   (a)   There is hereby levied a tax at the rate of one percent (1%) on Taxable Income (as hereinafter defined), subject to the restrictions provided in Section 191.10 and elsewhere in this Chapter. The levy of such tax shall be used to provide funds for the purpose of general municipal operations, maintenance of equipment, purchase of new equipment, extension, enlargement and improvement of municipal services and facilities, and the capital improvements of the City.
   (b)   There is hereby levied a tax at the rate of one quarter percent (1/4%) on Taxable Income (as hereinafter defined), subject to the restrictions provided in Section 191.10 and elsewhere in this Chapter. The levy of such tax shall be used to pay costs related to maintaining and improving streets, sidewalks and parks, providing public safety services and eliminating blight and public nuisances. (Ord. 14-089. Passed 12-8-14.)