(a) The legislative authority of the Village of Westfield Center has determined that funds are necessary to enable the Village to provide services to persons in and about the Village and to protect their health, safety and welfare. At the direction of the legislative authority, and as allowed by law, the funds shall be used for public purposes to support the general operations of the Village and all departments; maintain Village property, equipment and facilities; acquisition, expansion, construction, re-construction and renovation of property, equipment and facilities; extension or enlargement of Village services; capital improvements, and; for any other purpose the legislative authority lawfully determines to be in the best interest of the Village.
(b) There is hereby levied a tax of one percent (1%) on salaries, wages, commissions and other compensation, and on the net profits, as is hereinafter provided by this chapter.
(Ord. 2015-17. Passed 12-1-15.)