1. To provide funds for the purpose of general municipal functions of the City of Strongsville including capital improvements to the street and storm drainage systems, the operation of, hiring additional personnel in, and capital improvements for, the Police, Fire and Emergency Medical Service departments, constructing, furnishing and equipping a Recreation and Senior Multi- Purpose Complex, and paying debt charges on securities of the City issued to pay costs of capital improvements, there shall be and is hereby levied a tax on all income, qualifying wages, commissions and other compensations, and on net profits as hereinafter provided.
2. (a) The annual tax for the purposes specified above shall be imposed at the rate of two percent (2%) per year (of which rate one and one-half percent (1½%) is the "base tax" and one-half of one percent (1/2%) is known as the "additional tax." The tax is levied at a uniform rate on all persons residing in or earning or receiving income in Strongsville. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 881.03 of this Chapter 881 and other sections as they may apply.
(b) The funds collected under the provisions of this chapter shall be disbursed in the following manner:
(1) First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
(2) Second, one-sixth of the balance remaining which is attributable to the Base Tax, as defined in Section 881.01 division 2(a), after payment of the expenses referred to in subsection (1) hereof shall be deposited in the Street Construction, Maintenance and Repair Fund to pay costs of street construction, maintenance and repair, including debt service charges on bonds and notes issued to pay costs of those capital improvements.
(3) Third, all of the balance remaining which is attributable to the Additional Tax, as defined in Section 881.01 division 2(a), after payment of the expenses referred to in subsection (1) hereof shall be placed in a special fund or funds and used only for general municipal functions of the City of Strongsville including capital improvements to the street and storm drainage systems, the operation of, hiring additional personnel in, and capital improvements for, the Police, Fire and Emergency Medical Service departments, constructing, furnishing and equipping a Recreation and Senior Multi- Purpose Complex, and paying debt charges on securities of the City issued to pay costs of capital improvements.
(4) The balance remaining after payment of the expenses referred to in subsection (1) hereof and the payments referred to in subsections (2) and (3) hereof shall be deposited in the General Fund for municipal purposes.
3. 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.
(Ord. 2015-208. Passed 11-2-15.)