(A) To provide funds for the purposes of general municipal operations, purchases and maintenance of equipment, municipal services and facilities and capital improvements of the Village, there shall be, and is hereby, levied a tax at the rate of two percent (2%) pursuant to original enactment on January 1, 1970 and as amended pursuant to Ordinance 23-2003 and Ordinance 10-2015 and subsequently therefor.
(B) The tax provided for in subsection (A) shall be and hereby is an annual tax levied on the income of every person residing in or earning or receiving income in the Village, as measured by each such person's municipal taxable income, all as hereafter provided in this Chapter.
(C) The tax levied under this Chapter 186 shall be levied in accordance with the provisions and limitations set forth in Chapter 718 of the Ohio Revised Code to the fullest extent required for the Village to continue to levy the tax. The required provisions and limitations of Chapter 718 of the Ohio Revised Code are hereby incorporated into this Chapter 186, and those required provisions and limitations of Chapter 718 of the Ohio Revised Code shall control to the extent there is a conflict between provisions of limitations of this Chapter 186 and an express provision or limitation of Chapter 718 of the Ohio Revised Code.
(D) There shall be granted a credit pursuant to the terms of Sections 186.08 and 186.081 of the Whitehouse Municipal Code, as presently enacted and as may be amended.
(Ord. 4-2023. Passed 4-18-23.)