34-67 New 128.0101 - 128.2702 enact income tax

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ORDINANCE NO. 34-67 BY: Messrs. Gaydos, Huffman, Kelley, Ward, Wendling AN EMERGENCY ORDINANCE to supplement The Administrative Code of the Codified Ordinances of the City of Lakewood, Ohio, by enacting an income tax, comprising Sections 128.0101 to 128.2702, both inclusive, and levying a tax to provide funds for the purposes of general municipal functions on all salaries, wages, commissions and other compensations earned by residents of the City of Lakewood;~ on all salaries, waves, commissions and other compensations earned by non-residWnts of the City of Lakewood, Ohio for work done or services performed or rendered in the City of Lakewood, Ohio; on the net profits earned on all businesses, professions or other activities conducted by the residents of the City of Lakewood; on the net profits earned on all businesses, professions or other activities conducted in the City of Lakewood, Ohio by non- residents,and on the net profits earned by all corporations doing business in the City of Lakewood, Ohio as the result of work done or services performed or rendered in the City of Lakewood, Ohio; requiring the filing of returns and furnishing of information by employers and all those subject to said tax; imposing on employers the duty of collecting the tax at the source and paying the same to the City of Lakewood, Ohio; providing for the administration, collection and enforcement of said tax; declaring violation thereof to be a misdemeanor and imposing penalties therefor. WHEREAS, This ordinance constitutes an emergency measure for the immediate preservation of the public peace, property, health and safety by reason of the emergency which exists in the City of Lakewood, Ohio, requiring the immediate necessity of levying the tax provided for herein in order to obtain revenue for the functions of the city government; now, therefore, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LAKEWOOD, STATE OF OHIO: Section 1o That the Codified Ordinances of the City of Lakewood, Ohio be and the same are hereby supplemented by enacting a new Chapter 28 of TITLE FIVE of ~PART ONE - ADMINISTRATIVE CODE, comprising Sections 128.0101 through 128.2702 to read respectively as follows: CHAPTER 28 MUNICIPAL INCOME TAX Section 128.0101 Purpose of Levy of Income Tax To provide funds for the purposes of general municipal functions of the City of Lakewood, there shall be and is hereby levied a tax on all salaries, wages, commissions and other compensations, and on net profits as hereinafter provided. DEFINITIONS Section 128.0301 Definitions For the purposes of this Chapter, the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections. The singular shall include the plural, and the masculine shall include the feminine and the neuter.