185.01 PURPOSE.
   (A)    To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements the Village of Wintersville hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)   (1)    The annual tax is levied at a rate of 1% (one percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village of Wintersville. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in this Ordinance and other sections as they may apply.
      (2)    The allocation of funds generated under the terms of this chapter shall be in accordance with the following formula. Said allocation mechanism shall be reviewed by the Council on an annual basis so that the allocation fund (Category 7) may be distributed as needed in any given year. The funds that are in Category 7 are to be divided only among the category listed within this section. It is the intent of this chapter that the funds generated under the terms of this chapter shall be used according to the following formula.
         (a)    Maintenance, replacement or repair of equipment for use within the Village (10% minimum).
         (b)    Repair, replacement and improvements to the streets of the Village (13% minimum).
         (c)    Recreation within the Village (2% minimum).
         (d)    Police Department (10% minimum).
         (e)    Maintenance, enlargement, and improvements of municipal services and facilities (10% minimum).
         (f)    Capital improvements in and for the Village (5% minimum).
         (g)    Allocation Fund (to be divided only among the categories listed above) (50% maximum).
   All percentages will be based upon the net money available after all expenses related to the administration, collection and enforcement of said tax. All of these expenses shall be taken out of the total amount of money collected.
   A ¾ vote of Council may amend this section by adding a category. However, no part of the monies from this tax can be spent on anything that is not specifically listed above. Further, the 7 categories currently listed above may not be deleted or their specific percentage may not be reduced unless a fiscal emergency exists within the Village.
   (C)    The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718.
(Ord. 2015-20. Passed 12-3-15.)