(a) Subject to the provisions of Section 198.98, in order to provide funds for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities of the City there shall be imposed on and after January 1, 1979 an annual tax at the rate of 1-1/4% per annum (hereinafter referred to as the “Base Tax”); and, in order to provide funds for the payment of debt service on bonds, notes, loans and other obligations issued or incurred by the City before January 1, 2004, to provide for the payment and costs of capital improvements to the water system of the City and for the payment of debt service on bonds, notes, loans or other obligations issued or incurred by the City at any time in order to refund any of those bonds, notes, loans or other obligations, there shall also be imposed from and after July 1, 2003 through June 30, 2007 an annual tax in addition to the Base Tax at the rate of 1/4% per annum (hereinafter referred to as the “Additional Tax”); and, in order to provide funds for the hiring of additional personnel in the Police Department of the City, there shall be imposed on and after October 1, 2007 through September 30, 2012, and also on and after January 1, 2014 through December 31, 2018, an annual tax in addition to the Base Tax and the Additional Tax, at the rate of 1/8% per annum (hereinafter referred to as the “Second Additional Tax”); and, in order to provide funds for the hiring, continued employment, and training of the personnel in the Fire Division and Police Division of the City of Willard, and for equipment of said Divisions, there shall be imposed on and after January 1, 2024 through December 31, 2028, an annual tax in addition to the base tax, at the rate of 1/2% per annum (hereinafter referred to as the "Safety Service Tax").
(b) All of the net available income tax receipts received annually which are attributable to the second additional tax, as defined in this Section 198.013, shall be used solely for the continued employment of the additional personnel hired by the Police Department pursuant to Ordinance No. 5218 adopted by the voters on May 8, 2007.
(c) All of the net available income tax receipts received annually which are attributable to the Safety Service Tax, as defined in this Section 198.013, shall be used for the purchase of equipment, training, additional hires, and continued employment of personnel in the Police Division and Fire Division.
(Ord. 5606. Passed 11-16-15; Ord. 5934-23. Passed 1-17-23.)