182.012 PURPOSES OF TAX; RATES.
   (A)   Purpose. To provide funds for the purpose of general Municipal operations, maintenance, new equipment, extension and enlargement of Municipal services and facilities and capital improvements of the City, there shall be and is hereby levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)   Base Amount Levied. Subject to the provisions of Section 182.98 , an annual tax for the purpose specified in Section 182.012 (A) shall be levied at the rate of one and one-half percent (1.5%) per annum.
   (C)   Additional Amount Levied For City Jail and Police Department. In addition to the tax imposed by Section 182.012 (B), there is levied an additional tax of two-tenths of one percent (.02%) upon those classes of salaries, wages, commissions, rents, other compensation and profits set forth in this Chapter, for the purpose of constructing, furnishing and equipping a City jail addition to, and related remodeling and renovation of, the Safety Center, debt service on debt incurred for those improvements, costs of operation and maintenance of the City jail, and other costs of operation and maintenance of the Police Department of the City.
   (D)   Additional Amount Levied For Fire Department. In addition, to the tax imposed by Sections 182.012 (B) and 182.012 (C), there is levied an additional tax of two-tenths of one percent (0.02%) upon those classes of salaries, wages, commission, rents, other compensation and profits set forth in this Chapter, for the purpose of operations of the Zanesville City Fire Department to replace apparatuses, equipment, appliances and emergency devices; and to make repairs, refurbish and improve its existing fire stations; and to enact and modify its supervisory structure; and to add an additional fire station to portions of the City.
(Ord. 15-118A. Passed 11-9-15.)