(A) The tax on income and the withholding tax established by this Chapter 186
are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 186
are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 ("ORC 718"). This Chapter is deemed to incorporate the provisions of ORC 718.
(B) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the Municipality, as defined herein, and shall be measured by and levied on Municipal Taxable Income, as defined herein. The Municipality shall tax income at a uniform rate.
(78-2015. Passed 12-15-15.)