(A) The County Income Council imposes the County Option Income Tax on the county taxpayers. The County Option Income Tax is imposed at a rate of 0.2% on the resident county taxpayers of the county and at a rate of 0.05% on all other county taxpayers. This tax takes effect on July 1 of 1986.
(B) The tax rate for subsequent years is as follows:
Resident County Taxpayers | Other County Taxpayers | |
7-1-87 to 6-30-88 | 0.3% | 0.075% |
7-1-88 to 6-30-89 | 0.4% | 0.1% |
7-1-89 to 6-30-90 | 0.5% | 0.125% |
7-1-90 to 6-30-91 and subsequent years | 0.6% | 0.15% |
(CC Ord. 1986-1, passed 3-24-86)