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ORDINANCE NO. 73-71
<br />
<br />BY: Messrs. Gaydos, Graber, Huffman,
<br /> Kelley, Usher, Ward, Wendling
<br />
<br /> AN .EMERGENCY ORDINANCE to repeal Sections 128.0501, 128.0704, 128.1101,
<br />128.1301, 128.:1302, 128.1303, 128.1305, 128.1306, 128.1307, 128.1501, 128.1502,
<br />128.1504, 128.'1901, 128.1902' 128.1903 and 128.2311 of the Administrative Code of
<br />the Codified Ordinances of the City of Lakewood and to enact new Sections 128.0501,
<br />128.0704, 128.1101, 128.1301, 128.1302, 128.1303, 128.1305, 128.1306, 128.1307,
<br />128.1501, 128.1502, 128.1504, 128.1902 and 128.2311 of the Codified Ordinances of
<br />the City of Lakewood all relating to Munioipal Income Tax. .
<br /> WHEREAS, This ordinance constitutes an emergency measure providing for
<br />the immediate preservation of the public health, safety and welfare and for the
<br />usual daily operation of 4 municipal department; now,.therefore,
<br /> BE IT ORDAINED BY THE COUNCIL OF %~HE CITY-OF LAKE%~OOD, STATE OF OHIO:
<br /> Section 1. That Sections 128.0501, 128.0704, 128.1101, 128.1301,
<br />128.1302, 128.1303, 128.1305, 128.1306, 128.1307, 128.1501, 128.1502, 128.1504,
<br />128.1901, 128.190~, 128.1903 and 128.2311 of the Administrative Code of the
<br />Codified Ordinances of the City of Lakewood be and the same are hereby repealed~
<br />effective January 1, 1972.
<br />
<br /> Section 2. That the Administrative Code of the Codified Ordinances
<br /> the City of Lakewood be and the same are hereby supplemented by enacting new
<br /> Sections 128.0501, 128.0704, 128.1101, 128.1301, 128.1302, 128.1303, 128.1305,
<br /> 128.1306, 128.1307, 128.1501,128.1502, 128.1504, 128.1902, and 128.2311,
<br /> to read respectively: as follows:
<br />
<br />SECTION 128.0501 RATE AND INCOb~. T~fABLE
<br />
<br />An annual tax for the purposes specified in Section 128.0101 hereof
<br />shall be imposed on and after January 1, 1972, at the rate of one
<br />per cent (1%) per annum upon the following:
<br />(a) On all salaries, wages, commissions and other compensation
<br />earned on and after January 1, 1972, by residents of the City.
<br />
<br /> (b) On all salaries( wages, commissions and other compensation
<br /> earned on and after January 1, 1972, by non-residents of the City for
<br />.work done or services performed or rendered within the City.
<br />
<br />(¢) (1) On the portion attributable to the Ci.ty on the net pro,its
<br />earned on and after January 1, 1972, of all resident unincorporated
<br />business enti~s or professions or other activities, derived from
<br />sales made, work done, services performed or rendered and business
<br />or other activities conducted in the City.
<br />
<br /> (2) O~ the portion of the distributive share of the net profits
<br />earned on and after January 1, 1972, of a resident partner or owner
<br />of a resident unincorporated business entity not attributable to the
<br />City and not levied against such unincorporated business entity by
<br />the City.
<br />
<br />(d) (1) On the por{ion attributable to the City of the net profits
<br />earned on or after January 1, 1972, of all non-resident unincorporated'
<br />business entities, professions om other activites, derived from sales
<br />made, work done, services performed or rendered and business and other
<br />activitcs conducted in the City, whether or not such unincorporated
<br />business entity has an office' or place of business in the City.
<br />
<br /> (2) On the portion of the distributive share of the net Profits
<br />earned on and after January 1, 1972, of a resident partner or owner
<br />of a non-re:~ident uni~corporat~.d bt,:;lne:~:~ entity not attributabl,, to
<br />the City and not levied ai:;illl:it :;uch ,nincorporated bu:;lne:;s entity
<br />
<br />by the City. . ·
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