Ordinance 2015-27: Municipal Income Tax Ordinance 2015

ORDINANCE NO. 2015-27

 

AN ORDINANCE TO AMEND ORDINANCE NO. 2006-26 AND

ANY AMENDMENTS THERETO IMPOSING A MUNICIPAL INCOME TAX

IN THE VILLAGE OF ANTWERP, OHIO

 

 

WHEREAS, the Council of the Village of Antwerp adopted Ordinance No. 2006-26 on September 11, 2006, imposing a municipal income tax in the Village of Antwerp, Ohio; and

 

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 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 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, setting forth statutory requirements for municipal income tax codes in Ohio; and

 

WHEREAS, more specifically, the General Assembly enacted 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 specified in [Chapter 718];” and

 

WHEREAS, upon a detailed review of H. B. 5 and the Codified Ordinances of the Village of Antwerp, this Ordinance is found and determined by this Council to enact the amendments required prior to the January 1, 2016 deadline to be in accord with the provisions and limitations specified in Chapter 718 of the Revised Code; and

 

WHEREAS, Council also finds and determines that the constitutionality of certain provisions 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 provisions 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.

 

 

NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE VILLAGE OF ANTWERP, COUNTY OF PAULDING, STATE OF OHIO, THAT:

 

Section 1. That Ordinance No. 2006-26 be amended to read as follows:  A copy of the Village of Antwerp Income Tax Ordinance Effective January 1, 2016, is attached hereto as Exhibit A and incorporated herein by reference.

 

Section 2.  It is hereby found and determined that all formal actions of the Council concerning or relating to the passage of this Ordinance were adopted in an open meeting of this Council, and that all deliberations of the Council and any of its committees that resulted in such formal action, were in meetings open to the public, in compliance with all legal requirements.

 

Section 3.  This Ordinance shall take effect and be in force from and after January 1, 2016.

 

 

 

Date _________________

________________________________________________

Thomas D. Van Vlerah, Mayor of the Village of Antwerp

 

Attest:

 

____________________________

Aimee Lichty, Fiscal Officer

 

 

First Reading: ______________________

 

Second Reading: ____________________

 

Third Reading: _____________________