(a) The tax on income and the withholding tax established by Chapters 890 and 891 of the Village of Walton Hills Codified Ordinances are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by Chapters 890 and 891 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio R.C. Chapter 718. Chapters 890 and 891 are deemed to incorporate the provisions of Ohio R.C. Chapter 718. To the extent any provision of Chapters 890 and 891 conflicts with Ohio R.C. Chapter 718, said Ohio R.C. 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 or net profits in the Village, and every person or entity earning or receiving income or net profits within the Village of Walton Hills - Sagamore Township Joint Economic Development District or in any joint economic development district in which the Village is a partner or participant, and shall be measured by municipal taxable income. The Village of Walton Hills ("the Village") shall tax income at a uniform rate. The tax is levied on municipal taxable income, as defined herein.
(Ord. 2015-6. Passed 11-17-15.)