(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, the village hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) (1) The annual tax is levied at a rate of 1%. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in village. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in § 35.03 and other sections as they may apply.
(2) Commencing on after January 1, 2018 and ending December 31, 2026, an additional tax is levied at the rate of 0.25% (one quarter percent) to be used for the care, supervision and control of public highways, streets, avenues, alleys, sidewalks, public grounds, bridges, aqueducts and viaducts with the village and the proceeds shall be placed in the Village Street Fund No. 2011, and, as appropriated from time to time, shall be used for, and only for, the care, supervision and control of the said public highways, streets, avenues, alleys, sidewalks, public grounds, bridges, aqueducts and viaducts within the village.
(C) The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, § 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of R.C. Chapter 718.
(Ord. 2017-13, passed 12-5-2017)