(a) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension, and enlargement of municipal services and facilities and capital improvements, Shelby hereby levies an annual municipal income tax on income, qualifying wages, commissions, and other compensation and on net profits as hereinafter provided.
(b) The annual tax is levied at a rate of one and one-half percent (1.5%). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in Shelby. The tax is levied on income, qualifying wages, commissions, and other compensation and on net profits as hereinafter provided in § 881.03 of this chapter and other sections as they may apply.
(c) The tax on income and the withholding tax established by this Chapter 881 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended
to be consistent with, the provisions and limitations of Ohio Revised Code Chapter 718 (R.C. Chapter 718). This chapter is effective for tax years beginning on and after January 1, 2016. Municipal taxable years beginning on or before December 31, 2015, are subject to the income tax ordinance and amendments thereto, and rules and regulations and amendments thereto, as they existed before January 1, 2016.
(Ord. 50-2015, passed 12-21-2015)