Editor's note:
An additional 0.5% income tax increase for the purpose of making permanent improvements to the city infrastructure was approved by the voters on November 8, 2005.
An additional 0.2% income tax increase, taxable by the city for a period of five years, from January 1, 2014 through December 31, 2018, for the purpose of maintaining roadway and sidewalk improvement and repair, was approved by the voters on November 5, 2013.
Ordinance 50-2015, passed December 21, 2015, declared Chapter 880 applicable to years 2015 and earlier, and adopted Chapter 881, containing earned income tax regulations effective from and after January 1, 2016.
The continuation of a 0.2% income tax levy, taxable by the city for a period of five years, from January 1, 2024 through December 31, 2028, for the purpose of maintaining roadway and sidewalk improvement and repair, was approved by the voters on May 2, 2023.
Section
880.01 Definitions
880.02 Commencement and duration of tax
880.03 Imposition of tax
880.04 Determination of allocation of tax
880.05 Rental income from real estate
880.06 Exemptions
880.07 Return and payment of tax
880.08 Collection of unpaid taxes; refund of overpayments
880.09 Interest and penalties
880.10 Credit for tax paid to other municipalities
880.11 Other provisions
880.12 Finance Director
880.13 Board of Review
880.99 Penalty
Cross-reference:
Power to levy income tax, see Charter § 1
Taxation for constructing improvements, see Charter § 106
Statutory reference:
Municipal income taxes, see R.C. Ch. 718
Payroll deductions, see R.C. § 9.42
Power to levy income tax, see Ohio Const., Art. XVIII, § 13