(A) To provide funds for the purposes of general municipal operations and maintenance and the elimination of deficits in village funds, the village hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) The annual tax is levied at a rate of 0.75%. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in village. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in § 38.03 and other sections as they may apply.
(C) The tax on income and the withholding tax established by this Chapter 38 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 R.C. § 718.
(Ord. 2015-032, passed 9-21-2015; Ord. 2020-054, passed 11-16-2020)