(A) The Union Municipal Income Tax is imposed to provide funds for the purposes of general Municipal operations; maintenance of equipment; acquisition of new equipment; extension, enlargement and improvement of Municipal services and facilities; and capital improvements, including debt service charged thereon; of the City of Union.
(B) The income tax rate shall be a rate of one and one-half percent (1.5%) per annum.
(C) The tax imposed by this chapter shall be levied on the income of every person residing in or earning or receiving income in the City and this tax shall be measured by municipal taxable income.
(Ord. 1696. Passed 7-8-19.)