(a) The tax on income and the withholding tax established by this Chapter 181 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 Chapter 718 of the Ohio Revised Code ("ORC 718"). This Chapter is deemed to incorporate the provisions of ORC 718.
(b) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the City of Wyoming ("City"), and shall be measured by municipal taxable income. The City shall tax income at a uniform rate. The tax is levied on City of Wyoming Taxable Income, as defined herein.
(Ord. 01-2018. Passed 2-26-18.)