111.0502 EFFECTIVE PERIOD.

   Such tax shall be imposed, levied, collected, and paid with respect to the salaries, wages, commissions, and other compensation and with respect to the net profits of businesses, professions, or other activities earned , including with respect to the income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, on or before September 30, 2012, at the rate of one and three-quarters percent (1.75%) per annum, and on and after October 1, 2012, at the rate of two and one-quarter percent (2.25%) per annum.

(Ord. 12-36. Enacted 5-7-12.)

DETERMINATION OF ALLOCATION OF TAX