38-16 Amend Income Tax Code to Conform with ORC

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First Reading & Referred to the Finance Committee 10/17/16. Second REading 11/7/16. ORDINANCE NO. 38 -16 BY: Anderson, Bullock, Nowlin, O'Leary, O'Malley.) AN ORDINANCE to take effect immediately provided it receives the affirmative vote of at least five members of Council, or otherwise to take effect at the earliest period allowed by law, amending Section 128.051, Collection at Source; Withholding From Qualifying Wages, and Section 128.091, Return and Payment of Tax, of the Codified Or- dinances of the City of Lakewood, in order to adopt additional changes to the Income Tax Code that were incorporated into the Ohio Revised Code. WHEREAS, this Council adopted the changes implemented in HB 5 which stand- ardized municipal income tax codes in December 2015; and WHEREAS, SB 172 was adopted by the state legislature and became effective on September 12, 2016 and further modified those standardized municipal tax codes; and WHEREAS, these changes are necessary to keep Lakewood's tax code consistent with the states' code; and WHEREAS, this Council by a vote of at least five of its members determines that this ordinance is an emergency measure and that it shall take effect immediately, as set forth in Article III, Sections 10 and 13 of the Second Amended Charter of the City of Lakewood, and that it is necessary for the immediate preservation of the public property, health, and safety and to provide for the usual daily operation of municipal departments, in that it is in the best interest of the City to permit applicants an opportunity to seek Zon- ing Code variances during the cut-rent construction season; now, therefore BE IT ORDAINED BY THE CITY OF LAKEWOOD, OHIO: Section 1. Section 128.051, Collection at Source; Withholding From Qualifying Wages, of the Lakewood Codified Ordinances, currently reading as follows: 128.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES. (a) (1) Each employer, agent of an employer, or other payer located or doing busi- ness in the Municipality shall withhold from each employee an amount equal to the quali- fying wages of the employee earned by the employee in the Municipality multiplied by the applicable rate of the Municipality's income tax, except for qualifying wages for which withholding is not required under section 128.052 of this Chapter or division (d) or (f) of this section. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee.