§ 39.01  AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
   (A)   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, the city 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 1%. The tax is levied at a uniform rate on all persons residing in, or earning or receiving income in, the city. The tax is levied on income, qualifying wages, commissions and other compensation and on net profits as hereinafter provided in § 39.03 and other sections as they may apply.
   (C)   The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, § 3 of the State Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of R.C. § 718.
(Ord. 2015-082, passed 10-15-2015)