(A) The tax on income and the withholding tax established by this Chapter 181
of the Codified Ordinances of Woodmere Village are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 181
are deemed to be levied in accordance with, and to be consistent with the provisions and limitations of Ohio Revised Code 718 (ORC 718). This Chapter is deemed to incorporate the provisions of ORC 718.
(B) The purpose is to provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, Woodmere Village hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
(C) The annual tax is levied currently at a rate of two and a half percent (2.50%) The tax is levied at a uniform rate on all persons residing in or earning or receiving income in Woodmere Village. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 181.21
of this Chapter and other sections as they may apply.
(D) Ordinance No. 2015-68, effective January 1, 2016, establishing Sections 181.19
through 181.44
and 181.991
of this Chapter, applies to municipal tax years beginning on or after January 1, 2016. Municipal taxable years beginning on or before December 31, 2015 are subject to the income tax ordinance and amendments thereto, and rules and regulations and amendments thereto, of this Chapter 181
as they existed before January 1, 2016. Ordinance 2015-68 does not repeal the existing Sections of Chapter 181
for any taxable year prior to 2016, but rather amends Chapter 181
effective January 1, 2016. For taxable years beginning before January 1, 2016, the Village shall continue to administer, audit, and enforce the income tax of Woodmere Village under ORC 718 and ordinances and resolutions of Woodmere Village as that chapter and those ordinances and resolutions existed before January 1, 2016.
(E) Amendments to ORC 718 were enacted by Am Sub House Bill 5 (HB 5), passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and HB 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose enforce, administer and collect a municipal income tax. As mandated by HB 5, municipal income tax Ordinance 2015-68 effective January 1, 2016, comprehensively amends Chapter 181
in accordance with the provisions of ORC 718 to allow the collection efforts on behalf of the Village.
(F) Further amendments to ORC 718 were enacted by Am Sub House Bill 49 (HB 49), signed by Governor Kasich on June 29, 2017, and incorporated herein through Ordinance No. 2018-11, which amends and restates this Chapter 181
to set forth the HB 49 amendments, some of which, as noted, are effective for taxable years beginning on or after January 1, 2018.
(Ord. 2018-11. Passed 2-14-18.)