|
. ~ `J ~ ~°~«et
<br />CITY OF NORTH OLMSTED
<br />ORDINANCE NO. 71- ~~
<br />BY:~ ~ ~ ~ ~.-,.
<br />o_~t~~
<br />AN ORDINANCE AMENDING ORDINANCE NO. 67-70,
<br />( PART 15, TITLE I, CHAPTER 5, SECTION 1501.0501 ;
<br />CHAPTER 7, SECTION 1501.0704 ;CHAPTER ., SECTION
<br />1501.1101 ; CHAPTER i3, SECTIONS 1501.1301, 1501.1302,
<br />1501.1303, 1501.1305, 1501.1306 and 1501.1307; CHAPTER
<br />15, SECTI~.9NS 1501.1501 , 1501.1502 and 1501.1504 ;
<br />CHAPTER 19, SECTION 1501.1902, REPEALING SECTIONS
<br />1501.1901 , 1501.1903 AND RENUMBERING SECTION 1501.
<br />1902 TO SECTION 1501.1901 ;CHAPTER 23, SECTION
<br />1501.2311 OF THE NORTH OLMSTED CODIFIED ORDINANCE) ,
<br />AND DECLARING AN EMERGENCY.
<br />WHEREAS, the City of North Olmsted has had reciprocity agreements with the
<br />City of C leveland, and other cities who are e~eba~ers of the Centrab Collection
<br />Agency ; and
<br />WHEREAS, the City of Cleveland has notified all members of the Central
<br />Collection Agency that it, the City of Cleveland, will no longer reciprocate in
<br />Income Tax Collections with the City of North Olmsted ;and
<br />WHEREAS, many municipalities have now banded together to form the "Regional
<br />Income Tax Agency ", which Agency effective January 1, 1972, shall collect and dis-
<br />tribute to the proper municipality the municipal income tax due the various membess
<br />of the Regional Council of Governments .
<br />NOW, THEREFORE, BE IT ORB~INED by the Council of the City of North
<br />Olmsted, State of Ohio :
<br />Section 1. That Ordinance No. 67-70, Part 15, Title 1, Chapters 5, 7, 11,
<br />13, 15, 19 and 23 and the various sections contained herein now reading as follows
<br />CHAPTER 5, IMPOSITION OF INCOME TAX
<br />Section 1501.0501 RATE AND INCOME TAXABLE
<br />An annual tax for the purposes specified in Section 1501.0101 hereof shall be
<br />imposed on and after July 1, 1967 at the rate of one-hal0of one per cent (1/2 % )
<br />per annum upon the following
<br />(1) On all salaries, wages, commissions and other compensation earned on and
<br />after July 1, 1967 by residents of the City of North Olmsted.
<br />(2) On all salaries, wages, commissions and other compensation earned on
<br />and after July 1, 1967 by non-residents of the City of North Olmsted for work
<br />done or services performed or rendered within the City of North Olmsted.
<br />(3 )a. On the portion attributable to the City of North Olmsiss~d on the net profits
<br />earned on and after July 1, 1967 , of all resident unincorporated business entities
<br />or professions or other activities, derived from sales made, work done, services
<br />performed or rendered and business or other activities conducted in the City of
<br />North Olmsted.
<br />b. On the portion of the distributive share of the net profits earned on and
<br />after July 1, 1967, of a resident partner or owner of a resident unincorporated
<br />business entity not attributable to the City of North Olmsted and not levied
<br />against such unincorporated business entity.
<br />(4) a. On the portion attributable to the City of North Olmsted on the net
<br />~~~.. _,,
<br />
|