(A) To provide funds for the purpose of capital improvements throughout the City, general municipal operations, the operation of the Police Department, Street Department, Recreation Department, landscape and grounds, litter programs, the National Road Bikeway, and for matching grants funds of the City of St. Clairsville there is hereby levied a tax on qualifying wages, commissions, and other compensation, and on the net profits and other taxable income as hereinafter provided.
(B) (1) The annual tax is levied at a rate of three quarters of one percent (0.75%). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City of St. Clairsville. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 175.03 and other sections as they may apply.
(C) The tax on income and the withholding tax established by this Ordinance 2015-45 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 718 (ORC 718). (Ord. 2015-45. Passed 11-16-15.)