31-15 Municipal Income Tax - Laserfiche WebLink

Home Browse Search

Please substitute for Ord. No. 31 -15. Placed on I" Reading and referred to the Finance Committee 10- 19-15. Placed on 2nd Reading 11 -2 -15. ORDINANCE NO. 31 -15 BY: Anderson, Bullock, Juris, Mauigan, Marx, Nowlurl.; O'Leary. AN ORDINANCE to take\,effect on January 1, 2016 provided it receives the vote of at least five members of Council, or otherwise to take effect at the earliest period allowed by law„ amending Chapter 128, Municipal Income Tax, of the Codified Ordinances of the City of Lake- wood for the purpose of meeting the mandates for municipal tax codes contained in Sub. H.B. 5, in which the 130th General Assembly comprehensively amended Chapter 718 of the Ohio Re- vised Code and reformed the imposition of municipal income taxes. WHEREAS, the home rule amendment of the Ohio Constitution, Article XVIII, Section 3, provides that "[m]unicipalities shall have authority to exercise all powers of local self - government," and the municipal taxing power is one of such powers of local self - government delegated by the people of the State to the people of municipalities; and WHEREAS, Article XIII, Section 6 of the Ohio Constitution provides that the General Assembly may restrict a municipalities power of taxation to the extent necessary to prevent abuse of such power, and Article XVIII, Section 13 of the Ohio Constitution states that "laws may be passed to limit the powers of municipalities to levy taxes and incur debts for local pur- poses"; and WHEREAS, the General Assembly has determined that it is necessary and appropriate to comprehensively review and amend Chapter 718 of the Ohio Revised Code, setting forth statuto- ry requirements for municipal income tax codes in Ohio; and WHEREAS, more specifically, the General Assembly enacted Sub. H. B. 5 in December 2014, and mandated that municipal income tax codes be amended by January 1, 2016 such that any income or withholding tax is "levied in accordance with the provisions and limitations speci- fied in [Chapter 718];" and WHEREAS, upon a detailed review of Sub. H. B. 5 and the Codified Ordinances of the City of Lakewood, this ordinance is found and determined by this Council to enact the amend- ments required prior to the January 1, 2016 deadline to be in accord with the provisions and limi- tations specified in Chapter 718 of the Revised Code; and WHEREAS, Council also finds and determines that the constitutionality of certain provi- sions of the state - mandated code may have been put in question by recent decisions of the Ohio Supreme Court regarding, among other things, taxation of professional athletes, but these provi- sions must be included if the municipal income tax code is to be "levied in accordance with the provisions and limitations specified in [Chapter 718]" and thus reluctantly are adopted by this Council but are disclaimed to the extent they are unlawful or unconstitutional; and WHEREAS, this Council by a vote of at least five of its members determines that this or-