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CITY OF NORTH OLMSTED <br />ORDINANCE NO. 91- 179 <br /> <br />BY: JAMES LEONARD <br />AN ORDINANCE AMENDING THE TAXATION CODE OF <br />THE CODIFIED ORDINANCES OF THE CITY OF NORTH <br />OLMSTED BY AMENDING SECTION 1501.0316 ENTITLED <br />"RESIDENT" OF CHAPTER 1501.03 ENTITLED <br />"DEFINITIONS. " <br />~ /~ /~,( <br />WHEREAS, this Council has been made aware of the fact that the greatest controversy <br />that exists with respect to the collection of income tax, on the part of the City, centers around <br />the status of full-time, out-of--town, college students as being residents for purposes of <br />determination of the imposition of income taxes; <br />WHEREAS, it is the belief of this Council that full-time college students living outside <br />of the city do not in fact derive substantial benefits from city services available to residents of <br />the city; and <br />WHEREAS, this Council believes that it is inequitable for full-time college students <br />residing outside of the city to be required to pay municipal income tax and said students should, <br />in fact, be exempt therefrom; <br />NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF <br />NORTH OLMSTED, CUYAHOGA COUNTY AND STATE OF OHIO: <br />SECTION l: That Section 1501.0316 of the Taxation Code of the City of North Olmsted <br />which now reads: <br />1501.0316 RESIDENT. <br />"Resident" means an individual domiciled in the City of North <br />Olmsted. <br />be and the same is hereby amended and, as amended, shall read as follows: <br />1501.0316 RESIDENT. <br />"Resident" means an individual domiciled in the City of North <br />Olmsted but shall not include those individuals attending an <br />accredited college or university on a full time basis who reside <br />