183.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
(A) To provide funds for the purposes set forth in Section 183.04, there shall be, and is hereby levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) (l) The annual tax is levied at a rate of 2.75% (Two and three-quarters percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City of Youngstown. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 183.03 and other sections as they may apply.
(2) The allocation and purpose of the income tax shall remain the same as the tax that was approved by voters on November 5, 2002:
The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of business, professions or other activities earned on or after January 1, 2003.
The one and one-half percent (1½%) imposed by this chapter representing the prior imposed income tax, shall be allocated to provide funds for the purpose of general operations, including maintenance, new equipment, extension and enlargements of municipal services, facilities and capital improvements; the remaining tax increase of one-half percent (½%) so imposed by this chapter, over and above the current income tax of one and one-half percent (1½ %) shall be allocated to designated, distinct and separate funds for utilization according to the following formula and purpose therefor: forty percent (40%) of that increase shall be directed for the proper and necessary operation of the Police Department; thirty-five percent (35%) of that increase shall be directed for the proper and necessary operation of the Fire Department; twenty-five percent (25%) of that increase shall be directed for the proper and necessary capital improvements, the repair, maintenance of road, buildings and current Park and Recreation operations and facilities, including the improvement of expressways and streets by opening, extending, widening, grading, draining, curbing, paving, relocating, resurfacing and otherwise improving the construction of overpasses and access and service highways, the acquisition and construction of traffic control devices and traffic control signals for various streets and expressways, the construction, rehabilitation and improvement of bridges, the construction and improvement of storm sewer and storm drainage facilities, the construction and improvement of sanitary sewage collection and treatment facilities, the construction and improvement of terminal and landing field facilities at the Municipal airport, the construction and improvement of buildings housing governmental services and functions and the acquisition of real estate and interests in real estate in connection therewith and further including debt service on bonds and notes issued to pay costs thereof; the remaining tax increase of one-quarter of one percent (1/4%) so imposed by this chapter, over and above the current income tax of two percent (2%), shall be allocated to designated, distinct and separate funds for utilization according to the following formula and purpose therefore; fifty percent (50%) of that increase shall be directed for the proper and necessary operation of the Police Department; twenty-five percent (25%) of that increase shall be directed for the proper and necessary operation of the Fire Department and twenty-five percent of that increase shall be directed for proper and necessary capital improvements. The remaining tax increase of one-half of one percent (1/2%) so imposed by this chapter, over and above the current income tax of two and one-quarter percent (2 1/4%), shall be allocated to designated, distinct and separate funds for utilization according to the following formula and purpose thereof:
Forty-five percent (45%) of that increase shall be directed for the proper and necessary operation of the Police Department and thirty-five percent (35%) of that increase shall be directed for the proper and necessary operation of the Fire Department and twenty percent (20%) of that increase shall be directed for proper and necessary capital improvements.
(C) The tax on income and the withholding tax established by this Chapter 183 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 (ORC 718). This ordinance is effective for tax years beginning on and after January 1, 2016. Municipal tax 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, as the existed before January 1, 2016.
(Ord. 15-379. Passed 11-18-15.)