(A) The tax on income and the withholding tax established by this subchapter is to provide for the purpose of general municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements.
(B) The tax on income and the withholding tax established by this subchapter shall be at the rate of 1%.
(R.C. § 718.04) (Ord. 800, passed 10-19-2015, 880.012)