(a) There is hereby created a Fund to be known as the Safety Forces Special Revenue Fund. The portion of income tax revenue specified in Section 185.0101 of the Codified Ordinances of the City of Willoughby Hills together with all other sources of revenue attributable to the Safety Forces including legally approved transfers of moneys from other City Funds approved by City Council shall be credited to this Fund.
(b) Revenue credited to the Safety Special Revenue Fund shall be expended to finance the activities of the City's Safety Forces limited to salaries and wages, benefits, supplies, services, capital equipment, debt service, and any other expenditures(s) deemed necessary for the operation of the Safety Forces. For purposes of this Section, the Safety Forces of the City shall be defined as any activity under the supervision of the Director Public Safety including the Police Department, Police Dispatching, Fire Department and Emergency Medical Services, excluding the Building Department.
(c) This Fund is established in accordance with Ohio R.C. Section 5705.09 Establishment of Funds, Subsection (F) which requires a political subdivision to establish a Special Fund for each class of revenues derived from a source other than the general property tax which the law requires to be used for a particular purpose. As Section 7.4 of the City's Charter requires that the additional income tax revenues received as a result of increasing the City's income tax rate from 1.5% to 2.0% shall be used exclusively for the support of the City's Safety Forces, the approval of the establishment of this Fund by the Office of the Auditor of State is not required.
(d) Monthly reports of revenue as received from Regional Income Tax Agency (RITA) and expenses including salaries and wages, benefits, supplies, services, capital equipment, debt service, and any other expenditure(s) deemed necessary for the operation of the Safety Forces will be provided to Council.
(Ord. 2010-41. Passed 12-9-10.)