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CITY OF NORTH OLMSTED ORDINANCE NO. 2023 - 143 By: Mayor Jones AN ORDINANCE AMENDING AND RESTATING CHAPTER FIFTEEN, TITLE ONE OF THE CODIFIED ORDINANCES OF THE CITY OF NORTH OLMSTED TITLED, "TAXATION CODE, MUNICIPAL INCOME TAX" IN ORDER TO IMPLEMENT REVISED STANDARDS REQUIRED BY THE OHIO LEGISLATURE, AND DECLARING AN EMERGENCY. WHEREAS, the Home Rule Amendment of the Ohio Constitution, Article XVII, Section 3, provides that "Municipalities 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 municipality's 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 purposes'; 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 (ORC), setting forth statutory requirements for municipal income tax codes in Ohio; and WHEREAS, upon a detailed review of H.B. 33 and the Codified Ordinances of the City of North Olmsted by the Director of Finance and thereafter reported to the Council, this Ordinance is found and determined by this Council to enact the amendments required prior to the January 1, 2024 deadline to be in accord with the provisions and limitations specified in Chapter 718 of the Ohio Revised Code; and NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF NORTH OLMSTED, STATE OF OHIO THAT. SECTION 1: That Chapter 15, Title One of the Codified Ordinances, titled "Taxation Code; Municipal Income Tax" which presently reads in its entirety as set forth in Exhibit A, which is attached to this Ordinance and incorporated by reference as if fully rewritten herein, shall be amended and, as amended, shall read in its entirety as set forth in Exhibit B, which is likewise attached to this Ordinance and incorporated by reference as if fully rewritten herein. SECTION 2: It is found and determined by the Council that this Ordinance is to have prospective application only. Salaries, wages, commissions and other compensation, together with net profits, or any other income subject to the North Olmsted municipal income tax and earned in and prior to the year 2024 shall be governed by Chapter 15, Title One of the Codified