(A) The tax on income and the withholding tax established by this Chapter 194 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 194 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718. This chapter is deemed to incorporate the provisions of ORC 718. To the extent any provision of this chapter conflicts with Chapter 718 of the Ohio Revised Code, said Chapter 718's provisions will prevail.
(B) The tax is an annual tax levied on the income of every person or entity residing in or earning or receiving income in the Municipality, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.
(Ord. 2015-146. Passed 11-19-15.)