Section 1

SECTION 1    AUTHORITY TO LEVY TAX; PURPOSE OF TAX.

(A) To provide funds for the purposes of General Municipal Operations Fund 1000, 75%, Street Maintenance and Repair Fund 2011, 14%, Income Tax Fund 2071, 11%, enlargement of municipal services and facilities. The Village of Bellville hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.

(B)The annual tax is levied at a rate of (1 %) one percent. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village of Bellville.  The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in this Chapter 39, and other sections as they may apply.  See Title III Chapter 39 Administrative Code adopted by the Village of Bellville.

 

(C) The tax on income and the withholding tax established by the Ordinances and Municipal Code of Bellville, Ohio are authorized by Article XVIII, Section 3 of the Ohio Constitution.  The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code (ORC 718).