Ordinances 2003

Ordinance 27-03

GranvilleVillage — Fri, 06 Jan 2012 17:40:11 +0000

WHEREAS, the State General Assembly by Senate Bill 123
has completely revised the State Traffic Code, effective
January 1, 2004;

   WHEREAS, the Ohio Constitution requires that Ohio
municipal ordinances comply with State law if they are an
exercise of the Municipality’s police powers;

   WHEREAS, a new Traffic Code as contained in the
current replacement pages has been prepared for the
municipality;

   WHEREAS, certain other provisions within the
Codified Ordinances should be amended to conform with
current State law; and

   WHEREAS, various ordinances of a general and
permanent nature have been passed by Council which should
be included in the Codified Ordinances; and

   WHEREAS, the City has heretofore entered into a
contract with the Walter H. Drane Company to prepare and
publish such revision which is before Council;

   NOW, THEREFORE, be it ordained, by the Council of
the Village of Granville, State of Ohio:

   Section I: That the ordinances of the Village of
Granville, Ohio, of a general and permanent nature, as
revised, recodified, rearranged and consolidated into
component codes, titles, chapters and sections within the
2004 Replacement Pages to the Codified Ordinances, are
hereby approved and adopted.

   Section II: That the following sections and
chapters are hereby added, amended or repealed as
respectively indicated in order to comply with current
State law.

Traffic Code

301.201   Operate Defined. (Added)
301.251   Predicate Motor Vehicle or Traffic Offense
Defined. (Added)
   301.51   Vehicle Defined. (Amended)
   303.01   Compliance With Lawful Order of Police
Officer; Fleeing. (Amended)
   303.02   Traffic Direction in Emergencies;
Obedience to School Guard.     (Amended)
   303.04   Road Workers, Motor Vehicles and Equipment
Excepted. (Amended)
   303.06   Freeway Use Prohibited By Pedestrians,
Bicycles and Animals.     (Amended)
   303.08   Impounding of Vehicles; Redemption.
(Amended)
   303.082   Private Tow-Away Zones. (Amended)
   303.09   Leaving Junk and Other Vehicles on Private
or Public Property
       Without Permission or Notification.
(Amended)
   303.10   Leaving Junk Vehicle on Private Property
With Permission of Owner.
       (Amended)
   303.99   General Traffic Code Penalties. (Amended)
   311.01   Placing Injurious Material or Obstruction
in Street. (Amended)
   311.02   Parades and Assemblages. (Amended)
   311.03   Toy Vehicles on Streets. (Amended)
   313.01   Obedience to Traffic Control Devices.
(Amended)
   313.03   Traffic Control Signal Terms and Lights.
(Amended)
   313.04   Lane-Use Control Signals Over Individual
Lanes. (Amended)
   313.05   Pedestrian Control Signals. (Amended)
   313.06   Flashing Traffic Signals. (Amended)
   313.07   Unauthorized Signs and Signals, Hiding
From View, Advertising.
       (Amended)
   313.08   Alteration, Injury, Removal of Traffic
Control Devices. (Amended)
   313.09   Driver’s Duties Upon Approaching Ambiguous
or Non-Working
       Traffic Signal. (Amended)
   313.10   Unlawful Purchase, Possession or Sale.
(Amended)
331.01   Driving Upon Right Side of Roadway; Exceptions.
(Amended)
   331.02   Passing to Right When Proceeding in
Opposite Directions. (Amended)
   331.03   Overtaking, Passing to Left; Driver’s
Duties. (Amended)

   Traffic Code (cont.)

   331.04   Overtaking and Passing Upon Right.
(Amended)
   331.05   Overtaking, Passing to Left of Center.
(Amended)
   331.06   Additional Restrictions on Driving Upon
Left Side of Roadway.
       (Amended)
   331.07   Hazardous or No Passing Zones. (Amended)
   331.08   Driving in Marked Lanes or Continuous
Lines of Traffic. (Amended)
   331.09   Following Too Closely. (Amended)
   331.10   Turning at Intersections. (Amended)
   331.11   Turning Into Private Driveway, Alley or
Building. (Amended)
   331.12   “U” Turns Restricted. (Amended)
   331.13   Starting and Backing Vehicles. (Amended)
   331.14   Signals Before Changing Course, Turning or
Stopping. (Amended)
   331.15   Hand and Arm Signals. (Amended)
   331.16   Right of Way at Intersections. (Amended)
   331.17   Right of Way When Turning Left. (Amended)
   331.18   Operation of Vehicle at Yield Signs.
(Amended)
   331.19   Operation of Vehicle at Stop Signs.
(Amended)
   331.20   Emergency or Public Safety Vehicles at
Stop Signals or Signs.
       (Amended)
   331.21   Right of Way of Public Safety or Coroner’s
Vehicle. (Amended)
   331.22   Driving Onto Roadway From Place Other Than
Roadway:
       Duty to Yield. (Amended)
   331.23   Driving Onto Roadway From Place Other Than
Roadway: Stopping
       At Sidewalk. (Amended)
   331.24   Right of Way of Funeral Procession.
(Amended)
   331.25   Driver’s View and Control To Be
Unobstructed By Load or Persons.
       (Amended)
   331.26   Driving Upon Street Posted As Closed For
Repair. (Amended)
   331.27   Following and Parking Near Emergency or
Safety Vehicles.
       (Amended)
   331.28   Driving Over Fire Hose. (Amended)
   331.29   Driving Through Safety Zone. (Amended)
   331.30   One-Way Streets and Rotary Traffic
Islands. (Amended)
   331.31   Driving Upon Divided Roadways. (Amended)
   331.32   Entering and Exiting Controlled-Access
Highway. (Amended)
   331.33   Obstructing Intersection, Crosswalk or
Grade Crossing. (Amended)
   331.34   Failure To Control; Weaving; Full Time and
Attention. (Amended)
   331.35   Occupying a Moving Trailer or Manufactured
or Mobile Home.
       (Amended)
   331.36   Squealing Tires, “Peeling”, Cracking
Exhaust Noises. (Amended)
   331.37   Driving Upon Sidewalks, Street Lawns or
Curbs. (Amended)
   331.38   Stopping For School Bus; Discharging
Children. (Amended)
   331.39   Driving Across Grade Crossing. (Amended)
   331.40   Stopping at Grade Crossing. (Amended)
   331.41   Shortcutting; Avoiding Traffic Control
Devices. (Amended)
   331.42   Littering From Motor Vehicle. (Amended)
   331.43   Wearing Earplugs or Earphones Prohibited.
(Amended)
   333.01   Driving or Physical Control While Under
the Influence. (Amended)
   333.02   Operation in Willful or Wanton Disregard
of Safety. (Amended)
   333.03   Maximum Speed Limits; Assured Clear
Distance Ahead.
       (Amended)
   333.031   Approaching a Stationary Public Safety
Vehicle. (Amended)
   333.04   Stopping Vehicle; Slow Speed; Posted
Minimum Speeds. (Amended)
   333.05   Speed Limitations Over Bridges. (Amended)
   333.07   Street Racing Prohibited. (Amended)
   333.08   Operation Without Reasonable Control.
(Amended)
   333.09   Reckless Operation on Streets, Public or
Private Property. (Amended)
   335.01   Driver’s License or Commercial Driver’s
License Required.
       (Amended)
   335.02   Permitting Operation Without Valid
License; One License Permitted.
       (Amended)
   335.03   Driving With Temporary Instruction Permit;
Curfew. (Amended)
   335.031   Driving With Probationary License;
Curfew. (Amended)
   335.04   Certain Acts Prohibited. (Amended)
   335.05   Wrongful Entrustment of a Motor Vehicle.
(Amended)
   335.06   Display of License. (Amended)
   335.07   Driving Under Suspension or License
Restriction. (Amended)
   335.071   Driving Under OVI Suspension. (Added)


Traffic Code (Cont.)

   335.072   Driving Under Financial Responsibility Law
Suspension or Cancellation.
       (Added)
   335.073   Driving Without Complying With License
Reinstatement Requirements.
       (Added)
   335.08   Operation or Sale Without Certificate of
Title. (Amended)
   335.09   Display of License Plates. (Amended)
   335.10   Expired or Unlawful Plates. (Amended)
   335.11   Use of Illegal License Plates; Transfer of
Registration. (Amended)
   335.12   Stopping After Accident Upon Streets;
Collision With Unattended
       Vehicle. (Amended)
   335.13   Stopping After Accident Upon Property
Other Than Street. (Amended)
   335.14   Vehicle Accident Resulting in Damage to
Realty. (Amended)
   337.01   Driving Unsafe Vehicles. (Amended)
   337.02   Lighted Lights; Measurement of Distances
and Heights. (Amended)
   337.03   Headlights on Motor Vehicles and
Motorcycles. (Amended)
   337.04   Tail Light; Illumination of Rear License
Plate. (Amended)
   337.05   Rear Red Reflectors. (Amended)
   337.06   Safety Lighting on Commercial Vehicles.
(Amended)
   337.07   Obscured Lights on Vehicles in
Combination. (Amended)
   337.08   Red Light or Red Flag on Extended Loads.
(Amended)
   337.09   Lights on Parked or Stopped Vehicles.
(Amended)
   337.10   Lights on Slow-Moving Vehicles; Emblem
Required. (Amended)
   337.11   Spotlight and Auxiliary Lights. (Amended)
   337.12   Cowl, Fender and Back-Up Lights. (Amended)
   337.13   Display of Lighted Lights. (Amended)
   337.14   Use of Headlight Beams. (Amended)
   337.15   Lights of Less Intensity on Slow-Moving
Vehicles. (Amended)
   337.16   Number of Lights; Limitations on Flashing,
Oscillating or
       Rotating Lights. (Amended)
   337.17   Focus and Aim of Headlights. (Amended)
   337.18   Motor Vehicle and Motorcycle Brakes.
(Amended)
   337.19   Horn, Siren and Theft Alarm Signal.
(Amended)
   337.20   Muffler; Muffler Cutout; Excessive Smoke,
Gas or Noise. (Amended)
   337.21   Rear-view Mirror; Clear View to Front,
Both Sides and Rear.
       (Amended)
   337.22   Windshield and Windshield Wiper; Sign or
Poster Thereon. (Amended)
   337.23   Limited Load Extension on Left Side of
Passenger Vehicle. (Amended)
   337.24   Motor Vehicle Stop Lights. (Amended)
   337.25   Air Cleaner Required. (Amended)
   337.26   Child Restraint System Usage. (Amended)
   337.27   Drivers and Passengers Required to Wear
Seat Belts. (Amended)
   337.28   Use of Sunscreening, Nontransparent and
Reflectorized Materials.
       (Amended)
   337.29   Bumper Heights. (Amended)
   337.30   Directional Signals Required. (Amended)
   339.01   Oversize or Overweight Vehicle Operation
on State Routes;
       State Permit. (Amended)
   339.02   Use of Local Streets; Local Permit and
Conditions. (Amended)
   339.03   Maximum Width, Height and Length.
(Amended)
   339.05   Wheel Protectors. (Amended)
   339.06   Vehicles Transporting Explosives. (Amended)
   339.07   Towing Requirements. (Amended)
   339.08   Loads Dropping or Leaking; Removal
Required; Tracking Mud.
       (Amended)
   339.09   Shifting Loads; Loose Loads. (Amended)
   339.10   Vehicles With Spikes, Lugs or Chains.
(Amended)
   339.11   Use of Studded Tires and Chains.
   341.01   Commercial Drivers Definitions. (Amended)
   341.02   Exemptions. (Amended)
   341.03   Prerequisites to Operation of a Commercial
Motor Vehicle. (Amended)
   341.04   Prohibitions. (Amended)
   341.05   Criminal Offenses. (Amended)
   341.06   Employment of Drivers of Commercial
Vehicles. (Amended)
   351.03   Prohibited Standing or Parking Places.
(Amended)
   351.04   Parking Near Curb; Handicapped Locations
on Public and Private
       Lots and Garages. (Amended)
   351.05   Manner of Angle Parking. (Amended)
   351.06   Selling, Washing or Repairing Vehicle Upon
Roadway. (Amended)
   351.07   Unattended Vehicle: Duty to Stop Engine,
Remove Key, Set Brake
       and Turn Wheels. (Amended)
   Traffic Code (cont.)

   351.08   Opening Vehicle Door on Traffic Side.
(Amended)
   351.09   Truck Loading Zones. (Amended)
   351.10   Bus Stops and Taxicab Stands. (Amended)
   351.11   Parking in Alleys and Narrow Streets;
Exceptions. (Amended)
   351.12   Prohibition Against Parking on Streets or
Highways. (Amended)
   351.13   Parking on Posted Private Property.
(Amended)
   371.01   Right of Way in Crosswalk. (Amended)
   371.02   Right of Way of Blind Person. (Amended)
   371.03   Crossing Roadway Outside Crosswalk;
Diagonal Crossings at
       Intersections. (Amended)
   371.04   Moving Upon Right Half of Crosswalk.
(Amended)
   371.05   Walking Along Highways.
   371.06   Use of Highway for Soliciting; Riding On
Outside of Vehicles.
       (Amended)
   371.07   Right of Way on Sidewalk. (Amended)
   371.08   Yielding to Public Safety Vehicle.
(Amended)
   371.09   Walking on Highway While Under the
Influence. (Amended)
   371.10   On Bridges or Railroad Crossings.
(Amended)
   371.11   Persons Operating Motorized Wheelchairs.
(Amended)
   371.12   Electric Personal Assistive Mobility
Devices. (Amended)
   373.02   Riding Upon Seats; Handle Bars; Helmets
and Glasses. (Amended)
   373.03   Attaching Bicycle or Sled to Vehicle.
(Amended)
   373.04   Riding Bicycles and Motorcycles Abreast.
(Amended)
373.05   Signal Device on Bicycle. (Amended)
   373.06   Lights and Reflector on Bicycle; Brakes.
(Amended)
   373.07   Riding Bicycle on Right Side of Roadway;
Obedience to Traffic
       Rules; Passing. (Amended)
   373.08   Reckless Operation; Control, Course and
Speed. (Amended)
   373.09   Parking of Bicycle. (Amended)
   373.10   Motorized Bicycle Operation, Equipment and
License. (Amended)
   373.11   Paths Exclusively for Bicycles. (Amended)
   375.02   Snowmobile, Off-Highway Motorcycle and All-
Purpose Vehicle
       Equipment. (Amended)
   375.03   Code Application; Prohibited Operation.
(Amended)
   375.05   Licensing Requirements of Operator.
(Amended)
   375.06   Registration of Vehicles. (Amended)
   375.07   Accident Reports. (Amended)
   375.08   Certificate of Title. (Amended)

General Offenses Code

   501.02   Classification of Offenses. (Amended)
   501.99   Penalties for Misdemeanors. (Amended)
   513.02   Gift of Marihuana. (Amended)
   513.03   Drug Abuse; Controlled Substance
Possession or Use. (Amended)
   513.04   Possessing Drug Abuse Instruments.
(Amended)
   513.05   Permitting Drug Abuse. (Amended)
   513.06   Illegal Cultivation of Marihuana. (Amended)
   513.07   Possessing or Using Harmful Intoxicants.
(Amended)
   513.08   Illegally dispensing drug samples.
(Amended)
   513.12   Drug Paraphernalia. (Amended)
   529.021   Purchase by Minor. (Amended)
   529.04   Liquor Consumption in Motor Vehicle.
(Amended)
   533.01   Sexual Offenses Definitions. (Amended)
   533.02   Presumption of Knowledge; Actual Notice
and Defense. (Amended)
   533.09   Soliciting. (Amended)
   533.11   Disseminating Matter Harmful to Juveniles.
(Amended)
   537.02   Vehicular Homicide and Manslaughter.
(Amended)
   537.03   Assault. (Amended)
   537.051   Menacing by Stalking. (Amended)
   537.07   Endangering Children. (Amended)
   537.09   Coercion. (Amended)
   537.14   Domestic Violence. (Amended)
   537.15   Temporary Protection Order. (Amended)
   537.18   Contributing to Unruliness or Delinquency
of a Child. (Amended)


   Section III: That the complete text of the
sections listed above are set forth in full in the current
replacement pages to the Codified Ordinances which are
hereby attached to this ordinance as Exhibit A. The
listing above of each new section by reference to its
title shall constitute sufficient publication of new
matter contained therein.

   Section IV: That this ordinance is hereby declared
to be an emergency measure necessary for the preservation
of the public peace, health and safety of the Municipality
and its inhabitants for the reason that there exists an
imperative necessity for the earliest publication and
distribution of current Replacement Pages to the officials
and residents of the Municipality, so as to facilitate
administration, daily operation and avoid practical and
legal entanglements, including conflict with general State
law, and shall go into effect immediately except that the
amendments or additions listed in Section II shall be
effective January 1, 2004, or on the effective date of
this ordinance, whichever date is later.

Ordinance 26-03

GranvilleVillage — Fri, 06 Jan 2012 17:39:54 +0000

   WHEREAS, pursuant to the provisions of Section
2.08 of Article II of the Charter of the Village of
Granville, Ohio, the Village Council is authorized to
adopt the Municipal Budget for the fiscal year beginning
January 1, 2004 and ending December 31, 2004 and;

   WHEREAS, the Manager has submitted a proposed
budget with estimates and explanatory data, and;

   WHEREAS, a public hearing has been held and said
budget with estimates as required by Section 6.06 of
Article VI of the Charter.

   NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF
GRANVILLE, OHIO a majority of the members elected thereto
herein concurring that, to provide for the current
expenses and other expenditures of said Village of
Granville during the fiscal year ending December 31, 2004,
the following sums be and are hereby set aside and
appropriated as follows, vis:

Section    I:   The annual budget submitted by the Manager
in accordance with the
   provisions of Section 6.05, Article VI, of the
Charter, be and the same
   hereby is adopted.

Section   II:     That there be appropriated from the
GENERAL FUND:

Program I - Security Of Persons And Property

A-1-1-A   POLICE LAW ENFORCEMENT
       211 Salaries/Wages       $518,967
               212 Employee Benefits
   $158,640
       230 Contractual Services       $ 52,150
        240 Supplies & Materials   $ 46,200
       250 Capital Outlay       $ 38,000
       270 Transfers           $   2,100
           TOTAL
   $816,057

A1-1-C       STREET LIGHTING
       230 Contractual Services   $ 34,300
   250 Capital Outlay       $ 35,000
           TOTAL       $
69,300


TOTAL PROGRAM I - SECURITY OF PERSON AND PROPERTY
   $885,357


Program II - Public Health And Human Services

A1-2-B       COUNTY HEALTH DISTRICT
       230 Contractual Services   $ 20,000
           TOTAL   $ 20,000


TOTAL PROGRAM II - PUBLIC HEALTH AND HUMAN SERVICES
   $20,000

Program IV - Community Environment

A1-4-F       COMMUNITY SERVICES
       230 Contractual Services   $101,100
       240 Supplies & Materials   $ 5,000
                250 Capital Outlay              $ 15,500
       270 Transfers           $ 10,000
       TOTAL                $ 131,600

TOTAL PROGRAM IV - COMMUNITY ENVIRONMENT   $131,600

Program VI - Transportation

A1-6-A       STREET CONSTRUCTION
       230 Contractual Services   $ 95,000
       250 Capital Outlay                 $760,000
       260 Debt Service       $ 30,988
       270 Transfer                     $ 10,000
           TOTAL                  $ 895,988

A1-6-B       STREET MAINTENANCE AND REPAIR
                211 Salaries/Wages       $322,286
       212 Employee Benefits            $ 95,988
       230 Contractual Services    $ 73,030
       240 Supplies & Materials        $ 20,520
       270 Transfers           $ 55,000
           TOTAL    $ 566,824

A1-6-D       STORM SEWERS AND DRAINS
       230 Contractual Services   $ 17,500
240 Supplies & Materials       $ 11,550
       250 Capital Outlay
   $225,000
   TOTAL              $ 254,050

A1-6-G   SIDEWALKS
       250 Capital Outlay   $   70,600
                TOTAL
   $   70,600

TOTAL PROGRAM VI - TRANSPORTATION   $1,787,462

Program VII - General Government

A1-7-A       ADMINISTRATIVE OFFICES
        211 Salaries/Wages       $192,781
       212 Employee Benefits            $ 73,717
                230 Contractual Services    $ 27,477
       240 Supplies & Materials   $ 13,500

       TOTAL                   $
307,475

A1-7-B       LEGISLATIVE ACTIVITIES
       211 Salaries/Wages       $   3,000
              212 Employee Benefits            $      450
                230 Contractual Services         $ 31,500
                240 Supplies & Materials   $   5,500
   TOTAL                       $ 40,450

A1-7-C       MAYOR'S COURT
       211 Salaries/Wages       $ 54,356
       212 Employee Benefits            $ 10,599
       230 Contractual Services   $    4,750
       240 Supplies & Materials   $    2,500
   TOTAL                $ 72,205

A1-7-D       INCOME TAX
       211 Salaries/Wages       $ 43,184
       212 Employee Benefits            $ 12,458
       230 Contractual Services   $    5,200
       240 Supplies & Materials   $    6,500
       280 Refunds                 $ 45,000
       TOTAL                         $ 112,342

A1-7-E       LANDS & BUILDINGS
       211 Salaries/Wages       $ 15,200
       212 Employee Benefits            $    2,780
       230 Contractual Services   $140,900
       240 Supplies & Material            $    8,000
   250   Capital Outlay   $187,000
       260 Debt Service       $267,000
       270 Transfers           $125,000
           TOTAL                $ 745,880


A1-7-F   BOARDS & COMMISSIONS
       211 Salaries/Wages       $ 48,560
       212 Employee Benefits            $ 10,884
              230 Contractual Services   $ 104,000
             240 Supplies & Materials   $   8,200

TOTAL                $171,644

A1-7-G   COUNTY AUDITOR & TREASURERS' FEES
       230 Contractual Services   $   5,500
   TOTAL                   $   5,500

A1-7-H   TAX DELINQUENT LAND ADVERTISING
       230 Contractual Services   $     325
   TOTAL                $     325

A1-7-I   STATE AUDITOR’S FEES
       230 Contractual Services      $ 8,000
   TOTAL               $   8,000

A1-7-J   ELECTION
       230 Contractual Services   $   2,500
   TOTAL              $   2,500

A1-7-K   LAW
       211 Salaries/Wages       $ 28,800
       212 Employee Benefits   $    4,920
       230 Contractual Services   $ 30,000
       240 Supplies & Materials   $    1,000
   TOTAL               $ 64,720


TOTAL PROGRAM VII - GENERAL GOVERNMENT   $1,531,041


GRAND TOTAL GENERAL FUND APPROPRIATIONS
                $4,355,460

Section III:   That there be appropriated from the
following SPECIAL REVENUE FUNDS:

B1-6-B   STREET & MAINTENANCE REPAIR
       230 Contractual Services   $ 12,250

240 Supplies & Materials   $111,756
   TOTAL     $124,006

B2-6-B   STATE HIGHWAY FUND
       230 Contractual Services   $ 17,000
   TOTAL               $ 17,000

B8-6-B   COUNTY PERMISSIVE TAX FUND
       250 Capital Outlay       $ 0
           TOTAL
   $     0

Section IV:   That there be appropriated from the
following BROADWAY BED FUND:

B4-3-F       250 Capital Outlay       $   0
           TOTAL
   $      0

Section V:   That there be appropriated from the
following LAW ENFORCEMENT TRUST FUND:

B9-1-A   LAW ENFORCEMENT TRUST FUND
       240 Supplies & Materials   $    500
   TOTAL               $      500

GRAND TOTAL SPECIAL REVENUE FUND
   $141,506

Section VI:    That there be appropriated from the
following ENTERPRISE FUNDS:

E1- WATER FUND

E1-5-E       PRODUCTION
       211 Salaries/Wages       $145,071
       212 Employee Benefits            $ 66,270
       230 Contractual Services   $ 132,170
       240 Supplies & Materials   $ 57,840
       250 Capital Outlay       $ 40,500
       260 Debt Service       $ 57,345
       270 Transfers          $ 20,025
       280 Refunds               $     200
   TOTAL
   $519,421

E1-5-F       WATER DISTRIBUTION
       211 Salaries/Wages       $ 44,545
       212 Employee Benefits            $ 17,882
       230 Contractual Services   $ 21,400
       240 Supplies & Materials   $ 24,850
       270 Transfers           $   4,000
TOTAL                               $112,677


TOTAL FOR E-1 - WATER FUND APPROPRIATION
   $632,098

E2 - SEWAGE

E2-5-G   SEWAGE TREATMENT
       211 Salaries/Wages          $ 87,566
       212 Employee Benefits            $ 35,264
       230 Contractual Services   $134,670
       240 Supplies & Material            $ 49,250
       250 Capital Improvements   $    -0-
       270 Transfers           $ 23,252
       280 Refunds           $    200
                 TOTAL            $330,202

E2-5-H       SEWAGE COLLECTION
       211 Salaries \ Wages       $ 41,288
        212 Employee Benefits           $ 12,493
       230 Contractual Services   $ 46,500
      240 Supplies & Materials   $ 14,400
       250 Capital Improvements   $    -0-
       270 Transfers           $ 16,500
           TOTAL           $131,181

TOTAL FOR E2 SEWER FUND APPROPRIATIONS       $461,383

C1   SEWER DEBT SERVICE FUND
   260 Debt Service           $309,000

E91 WATER CAPITAL IMPROVEMENTS FUND
   250 Capital Outlay       $155,000
   280 Refunds   $ 3,000
   TOTAL   $158,000

C-3       SEWER REPLACEMENT & IMPROVEMENT FUND
       250 Capital Outlay       $ 80,000
       TOTAL   $ 80,000

GRAND TOTAL ENTERPRISE FUND:
           $1,640,481

Section VII:   That there be appropriated from the
INTERNAL SERVICE FUND:

F1-3-I       PARK MAINTENANCE IMPROVEMENT FUND
   250 Capital Outlay   $ 24,500   $ 24,500


F2        EQUIPMENT RESERVE FUND
       250 Capital Outlay       $ 44,200
   TOTAL   $ 44,200

A2-7-E       MUNICIPAL BUILDING RESERVE
       250 Capital Outlay       $    0
   TOTAL   $     0

A6-6-B       ROAD IMPROVEMENT RESERVE
       250 Capital Outlay       $     0
   TOTAL   $     0

GRAND TOTAL INTERNAL SERVICE FUND
           $ 68,700

Section VIII:   That there be appropriated from the
SPECIAL ASSESSMENT FUND:

H1-1        EAST WATERLINE
H1-1-A       Incidental Expenses       $    1,000
H1-1-B       Principal           $   11,350
H1-1-C       Interest           $    7,850
   TOTAL                $20,200


H4-4       WESTGATE SEWER
H4-4-A       Incidental Expenses       $     500
H4-4-B       Principal           $   5,000
H4-4-C       Interest           $   3,800
TOTAL               $ 9,300

GRAND TOTAL SPECIAL ASSESSMENT FUND
           $29,500

Section   IX:   Sums expected from the above appropriation
which are proper charges against any other department or
against any firm, person, or corporation, if repaid within
the period covered by such appropriation, shall be
considered re-appropriated for such original purposes,
provided that the net total of the expenditures under any
appropriation shall not exceed the original total.

Section   X:    That this ordinance therefore shall become
effective as of January 1, 2004, for the purpose of
effecting expenditures within the limitations herein set
forth, during    the fiscal year extending from that date
to December 31, 2004. This appropriation ordinance shall
become effective as provided in Section 6.07, Article VI
of the Charter    of the Village of Granville, Ohio, and
shall take effect and be in force from and after the
earliest date allowed by law.

Ordinance 25-03

GranvilleVillage — Fri, 06 Jan 2012 17:39:33 +0000

VILLAGE OF GRANVILLE, OHIO
ORDINANCE NO. 25-03
AN ORDINANCE PROVIDING FOR THE ISSUANCE OF $1,429,250 OF
NOTES BY THE VILLAGE OF GRANVILLE, OHIO, IN ANTICIPATION
OF THE ISSUANCE OF BONDS FOR THE PURPOSE OF PAYING PART OF
THE COST OF ACQUIRING THE MANSION BUILDING PROPERTY
LOCATED AT 537 JONES ROAD FOR VILLAGE PURPOSES, AND
DECLARING AN EMERGENCY.
WHEREAS, this council has heretofore determined the
necessity of acquiring the mansion building property
located at 537 Jones Road for village purposes
(the “Project”);
WHEREAS, the Director of Finance has heretofore certified
that the maximum maturity of bonds issued for such purpose
is thirty (30) years, and the maximum maturity of notes
issued in anticipation of such bonds is twenty (20) years;
WHEREAS, this council expects that the debt service on
such bonds will be paid from the general revenues of this
village, and on such notes from such general revenues and
the proceeds of such bonds or renewal notes (collectively,
the “Revenues”); and
WHEREAS, notes heretofore for the Project (the “Prior
Notes”) are about to mature and should be renewed in the
amount of $1,429,250;
NOW, THEREFORE, BE IT ORDAINED by the Council of
Granville, Ohio (hereinafter called the “Municipality”):
SECTION 1. That it is necessary to issue bonds of the
Municipality in the principal amount of $1,429,250, for
the purpose of paying part of the cost of the Project.
Such bonds shall be dated approximately December 1, 2004,
shall bear interest at the rate of approximately seven per
cent (7%) per annum and shall mature in substantially
equal annual installments of principal and interest over a
period not exceeding thirty (30) years after their
issuance.
SECTION 2. That it is hereby determined that notes
(hereinafter called the “Notes”) in the principal amount
of $1,429,250 shall be issued in anticipation of the
issuance of said bonds.
SECTION 3. That the Notes shall (i) be dated the date of
their initial issuance, (ii) bear interest at the rate of
one and thirty-nine hundredths per cent (1.39%) per annum,
payable at maturity, (iii) mature not more than one year
from such date of initial issuance, and (iv) be of such
number and denominations as may be requested by the
purchaser.
SECTION 4. That the Notes shall be in either bearer
or fully registered form without coupons, as may be
requested by the purchaser, shall bear the signatures of
the Village Manager and Director of Finance, provided that
one of such signatures may be a facsimile, and may bear
the seal of the Municipality or a facsimile thereof.
Payment of the principal of and interest on each Note in
fully registered form shall be made only to the person
whose name appears on the Note registration records as the
registered holder thereof. The Notes shall be
designated “Real Estate Acquisition Bond Anticipation
Notes, First (2003) Renewal”, and shall express upon their
faces the purpose for which they are issued and that they
are issued in pursuance of this ordinance.
The Municipality may deem and treat the registered holders
of Notes in fully registered form as the absolute owners
thereof for all purposes, and the Municipality shall not
be affected by any notice to the contrary.
SECTION 5. That the Notes shall be sold, at not less than
par and accrued interest, to Fifth Third Bank, Columbus,
Ohio, in accordance with its offer to purchase, which is
hereby accepted. The proceeds from the sale of the Notes,
except any premium or accrued interest thereon, shall be
paid into the proper fund and used for the purpose
aforesaid and for no other purpose, and for which purpose
such proceeds are hereby appropriated. Any premium and
accrued interest received from such sale shall be
transferred to the bond retirement fund to be applied to
the payment of principal and interest on the Notes in the
manner provided by law.
SECTION 6. That the Notes shall be the full general
obligations of the Municipality, and the full faith,
credit and revenue of the Municipality are hereby pledged
for the prompt payment of the same. The par value
received from the sale of bonds anticipated by the Notes,
and any excess fund resulting from the issuance of the
Notes, shall to the extent necessary be used only for the
retirement of the Notes at maturity, together with
interest thereon and is hereby pledged for such purpose.
SECTION 7. That during the period while the Notes run,
there shall be levied upon all of the taxable property in
the Municipality, within applicable limitations, in
addition to all other taxes, a direct tax annually, not
less than that which would have been levied if bonds had
been issued without the prior issue of the Notes; said tax
shall be and is hereby ordered computed, certified, levied
and extended upon the tax duplicate and collected by the
same officers in the same manner and at the same time that
taxes for general purposes for each of said years are
certified, extended and collected. Said tax shall be
placed before and in preference to all other items and for
the full amount thereof.
The funds derived from said tax levy hereby required shall
be placed in a separate and distinct fund and, together
with interest collected on the same, shall be irrevocably
pledged for the payment of the principal and interest of
the Notes, or the bonds in anticipation of which they are
issued, when and as the same fall due; provided, however,
to the extent Revenues or other moneys are available and
appropriated for debt service in a sufficient amount, said
tax shall not be collected for such purpose.
SECTION 8. That this council, for and on behalf of the
Municipality, hereby covenants that it will restrict the
use of the proceeds of the Notes hereby authorized in such
manner and to such extent, if any, and take such other
actions, as may be necessary, after taking into account
reasonable expectations at the time the debt is incurred,
so that they will not constitute obligations the interest
on which is subject to federal income taxation
or “arbitrage bonds” under Sections 103(b)(2) and 148 of
the Internal Revenue Code of 1986, as amended (the “Code”)
and the regulations prescribed thereunder and will, to the
extent possible, comply with all other applicable
provisions of the Code and the regulations thereunder to
retain the exclusion from federal income taxation for
interest on the Notes, including any expenditure
requirements, investment limitations or rebate
requirements or use restrictions. The Director of Finance
or any other officer having responsibility with respect to
the issuance of the Notes is authorized and directed to
give an appropriate certificate on behalf of the
Municipality, on the date of delivery of the Notes for
inclusion in the transcript of proceedings, setting forth
the facts, estimates and circumstances and reasonable
expectations pertaining to the use of the proceeds thereof
and the provisions of the Code and the regulations
thereunder.
SECTION 9. That the Notes are hereby designated
as “qualified tax exempt obligations” to the extent
permitted by Section 265(b) of the Code. This council
finds and determines that the reasonably anticipated
amount of tax exempt obligations (whether or not
designated as qualified) issued and to be issued by the
Municipality during this calendar year including the Notes
does not, and this council hereby covenants that, during
such year, the amount of tax exempt obligations issued by
the Municipality and designated as “qualified tax exempt
obligations” for such purpose will not, exceed
$10,000,000. The Director of Finance and other
appropriate officers, and any of them, are authorized to
take such actions and give such certifications on behalf
of the Municipality with respect to the reasonably
anticipated amount of tax exempt obligations to be issued
by the Municipality during this calendar year and with
respect to such other matters as appropriate under the
Code.
SECTION 10. That for purposes of this ordinance, the
following terms shall have the following meanings:
“Book entry form” or “book entry system” means a form or
system under which (i) the beneficial right to payment of
principal of and interest on the Notes may be transferred
only through a book entry, and (ii) physical Note
certificates in fully registered form are issued only to
the Depository or its nominee as registered owner, with
the Notes “immobilized” to the custody of the Depository,
and the book entry maintained by others than the
Municipality is the record that identifies the owners of
beneficial interests in those Notes and that principal and
interest.
“Depository” means any securities depository that is a
clearing agency under federal law operating and
maintaining, together with its Participants or otherwise,
a book entry system to record ownership of beneficial
interests in Notes or principal and interest, and to
effect transfers of Notes, in book entry form, and
includes and means initially The Depository Trust Company
(a limited purpose trust company), New York, New York.
“Participant” means any participant contracting with a
Depository under a book entry system and includes security
brokers and dealers, banks and trust companies, and
clearing corporations.
At the request of the purchaser, all or any portion of the
Notes may be initially issued to a Depository for use in a
book entry system, and the provisions of this Section
shall apply to such Notes, notwithstanding any other
provision of this ordinance. If and as long as a book
entry system is utilized with respect to any of such
Notes: (i) there shall be a single Note of each maturity;
(ii) those Notes shall be registered in the name of the
Depository or its nominee, as registered owner, and
immobilized in the custody of the Depository; (iii) the
beneficial owners of Notes in book entry form shall have
no right to receive Notes in the form of physical
securities or certificates; (iv) ownership of beneficial
interests in any Notes in book entry form shall be shown
by book entry on the system maintained and operated by the
Depository and its Participants, and transfers of the
ownership of beneficial interests shall be made only by
book entry by the Depository and its Participants; and (v)
the Notes as such shall not be transferable or
exchangeable, except for transfer to another Depository or
to another nominee of a Depository, without further action
by the Municipality. Debt service charges on Notes in
book entry form registered in the name of a Depository or
its nominee shall be payable in the manner provided in the
Municipality’s agreement with the Depository to the
Depository or its authorized representative (i) in the
case of interest, on each interest payment date, and (ii)
in all other cases, upon presentation and surrender of
Notes as provided in this ordinance.
The Paying Agent and Registrar may, with the approval of
the Municipality, enter into an agreement with the
beneficial owner or registered owner of any Note in the
custody of a Depository providing for making all payments
to that owner of principal and interest on that Note or
any portion thereof (other than any payment of the entire
unpaid principal amount thereof) at a place and in a
manner (including wire transfer of federal funds) other
than as provided in this ordinance, without prior
presentation or surrender of the Note, upon any conditions
which shall be satisfactory to the Paying Agent and
Registrar and to the Municipality. That payment in any
event shall be made to the person who is the registered
owner of that Note on the date that principal is due, or,
with respect to the payment of interest, as of the
applicable date agreed upon as the case may be. The
Paying Agent and Registrar shall furnish a copy of each of
those agreements, certified to be correct by the Paying
Agent and Registrar, to any other paying agents for the
Notes and to the Municipality. Any payment of principal
or interest pursuant to such an agreement shall constitute
payment thereof pursuant to, and for all purposes of, this
ordinance.
The Director of Finance is authorized and directed without
further action of this council to execute, acknowledge and
deliver, in the name of and on behalf of the Municipality,
a blanket letter agreement between the Municipality and
The Depository Trust Company, as Depository, to be
delivered in connection with the issuance of the Notes to
the Depository for use in a book entry system, and to take
all other actions the Director of Finance deems
appropriate in issuing the Notes under a book entry system.
If any Depository determines not to continue to act as
Depository for the Notes for use in a book entry system,
the Municipality and the Paying Agent and Registrar may
attempt to establish a securities depository/book entry
relationship with another qualified Depository under this
ordinance. If the Municipality and the Paying Agent and
Registrar do not or are unable to do so, the Municipality
and the Paying Agent and Registrar, after the Paying Agent
and Registrar has made provision for notification of the
beneficial owners by the then Depository, shall permit
withdrawal of the Notes from the Depository and
authenticate and deliver Note certificates in fully
registered form to the assigns of the Depository or its
nominee, all at the cost and expense (including costs of
printing definitive Notes), if the event is not the result
of action or inaction by the Municipality or the Paying
Agent and Registrar, of those persons requesting such
issuance.
SECTION 11. That the Director of Finance is hereby
directed to forward a certified copy of this ordinance to
the county auditor.
SECTION 12. That it is found and determined that all
formal actions of this council concerning and relating to
the passage of this ordinance were passed in an open
meeting of this council, and that all deliberations of
this council and of any of its committees that resulted in
such formal action, were in meetings open to the public,
in compliance with the law, including Section 121.22 of
the Ohio Revised Code.
SECTION 13. That this ordinance is hereby declared to be
an emergency measure necessary for the immediate
preservation of the public peace, health, safety, morals
and welfare of the inhabitants of the Municipality for the
reason that the immediate issuance and sale of the Notes
is necessary to retire the Prior Notes in a timely manner
and to provide for the orderly financing of the Project,
and, therefore, provided this ordinance receives the
affirmative vote of at least five members elected or
appointed to this council, it shall be in full force and
effect immediately upon its passage.
PASSED: December 3, 2003.

Ordinance 24-03

GranvilleVillage — Fri, 06 Jan 2012 17:39:01 +0000

AN ORDINANCE TO AMEND SECTIONS 171.01, 171.02, 171.03,
171.04, 171.05, 171.06, 171.08, 171.09, 171.10, 171.11,
171.12, 171.16, 171.17, OF CHAPTER 171 OF THE CODIFIED
ORDINANCES OF GRANVILLE, OHIO, ESTABLISHING INCOME TAX
REGULATIONS, TO REPEAL EXISTING SECTIONS 171.01, 171.02,
171.03, 171.04, 171.05, 171.06, 171.08, 171.09, 171.10,
171.11, 171.12, 171.16, 171.17, AND TO ADD SECTION 171.23
TO CHAPTER 171 OF THE CODIFIED ORDINANCES OF GRANVILLE,
OHIO AND DECLARING AN EMERGENCY.

WHEREAS, the State of Ohio allows municipalities to levy
an income tax per Ohio Revised Code Chapter 718.

WHEREAS, House Bill 95 amended Ohio Revised Code Chapter
718 dealing with municipal income taxes and because of
such changes, Granville’s current code is in conflict.

NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF GRANVILLE,
OHIO, that:

Section I:     Section 171.01 of the Codified Ordinances
of Granville, Ohio is hereby amended to specify the tax is
levied upon “qualifying wages” to read as follows:

       171.01 PURPOSE.
To provide funds for the purposes of general municipal
operations, maintenance, new equipment, extension and
enlargement of municipal services and facilities and
capital improvements of the Municipality there is hereby
levied a tax on qualifying wages, commissions and other
compensation, and on net profits and other taxable income
as hereinafter provided.

Section II:     Section 171.02 of the Codified Ordinances
of Granville, Ohio is hereby amended by adding new
definitions to read as follows:

171.02 DEFINITIONS.
As used in this chapter the following words shall have the
meaning ascribed to them in this section, except as and if
the context clearly indicates or requires a different
meaning.

(a) “Adjusted Federal Taxable Income” means a C
corporation’s federal taxable income before net operating
losses and special deductions as determined under the
Internal Revenue Code, adjusted as follows:
   1. Deduct intangible income to the extent
included in federal taxable income. The deduction shall be
allowed regardless of whether the intangible income
relates to assets used in a trade or business or assets
held for the production of income.
   2. Add an amount equal to five percent (5%) of
intangible income deducted under division (a)(1) of this
section, but excluding that portion of intangible income
directly related to the sale, exchange, or other
disposition of property described in section 1221 of the
Internal Revenue Code;
   3. Add any losses allowed as a deduction in the
computation of federal taxable income if the losses
directly relate to the sale, exchange, or other
disposition of an asset described in section 1221 or 1231
of the Internal Revenue Code;
   4. (i)   Except as provided in division (a)(4)
(ii) of this section, deduct income and gain included in
federal taxable income to the extent the income and gain
directly relate to the sale, exchange, or other
disposition of an asset described in section 1221 or 1231
of the Internal Revenue Code;
                (ii) Division (a)(4)(i) of this section
does not apply to the extent the income or gain is income
or gain described in section 1245 or 1250 of the Internal
Revenue Code.
   5. Add taxes on or measured by net income allowed
as a deduction in the computation of federal taxable
income;
   6. In the case of a real estate investment trust
and regulated investment company, add all amounts with
respect to dividends to, distributions to, or amounts set
aside for or credited to the benefit of investors and
allowed as a deduction in the computation of federal
taxable income;
   7. If the taxpayer is not a C corporation and is
not an individual, the taxpayer shall compute adjusted
federal taxable income as if the taxpayer were a C
corporation, except;
         (i) Guaranteed payments and other similar
amounts paid or accrued to a partner, former partner,
member, or former member shall not be allowed as a
deductible expense; and
         (ii) Amounts paid or accrued to a qualified
self-employed retirement plan with respect to an owner or
owner-employee of the taxpayer, amounts paid or accrued to
or for health insurance for an owner or owner-employee,
and amounts paid or accrued to or for life insurance for
an owner or owner-employee shall not be allowed as a
deduction.

   Nothing in division (a) of this section shall be
construed as allowing the taxpayer to add or deduct any
amount more than once or shall be construed as allowing
any taxpayer to deduct any amount paid to or accrued for
purposes of federal self-employment tax.

   Nothing in this chapter shall be construed as
limiting or removing the ability of any municipal
corporation to administer, audit, and enforce the
provisions of its municipal income tax.

(b) “Association” means a partnership, limited
partnership, S corporation or any other form of
unincorporated enterprise owned by one or more persons.

(c) “Board of Review” means the Board created by and
constituted as provided for in Section 171.17.

(d) “Business” means an enterprise, activity, profession
or undertaking of any nature conducted for profit or
ordinarily conducted for profit, whether by an individual,
partnership, association, corporation or any other entity,
including but not limited to the renting or leasing of
property, real personal or mixed.

(e) “Corporation” means a corporation or joint stock
association organized under the laws of the United States,
the State of Ohio or any other state, territory or foreign
country or dependency.

(f) “Domicile” means a principal residence that the
taxpayer intends to use for an indefinite time and to
which whenever he is absent he intends to return. A
taxpayer has only one domicile even through he may have
more than one residence.

(g) “Employee” means one who works for wages, salary,
commission or other types of compensation in the services
of an employer.

(h) “Employer” means an individual, partnership,
association, corporation, governmental body, unit or
agency, or any other entity, whether or not organized for
profit, who or that employs one or more persons on a
salary, wage, commission or other compensation basis.

(i) “Fiscal year” means an accounting period of twelve
months or less ending on any day other than December 31.

(j) “Generic Form” means an electronic or paper form
designed for reporting estimated municipal income taxes
and annual municipal income tax liability or for filing a
refund claim that is not prescribed by a particular
municipal corporation for the reporting of that municipal
corporation’s tax on income.

(k)“Gross receipts” means total income of taxpayers from
whatever source derived.

(l) “Income From a Pass-through Entity” means partnership
income of partners, membership interests of members of a
limited liability company, distributive shares of
shareholders of an S corporation, or other distributive or
proportionate ownership shares of income from other pass-
through entities.

(m) “Intangible Income” means income of any of the
following types: income yield, interest, capital gains,
dividends, or other income arising from the ownership,
sale, exchange, or other disposition of intangible
property including, but not limited to, investments,
deposits, money, or credits as those terms are defined in
Chapter 5701 of the Ohio Revised Code, and patents,
copyrights, trademarks, trade names, investments in real
estate investment trusts, investments in regulated
investment companies, and appreciation on deferred
compensation. “Intangible income” does not include prizes,
awards, or other income associated with any lottery
winnings or other similar games of chance.

(n) “Internal Revenue Code” means the Internal Revenue
Code of 1986, 100 Stat. 2085, 26 U.S.C.1, as amended.

(o) “Internet” means the international computer network
of both Federal and nonfederal interoperable packet
switched data networks, including the graphical subnetwork
known as the World Wide Web.

(p) “Limited Liability Company” means a limited liability
company formed under Chapter 1705 of the Ohio Revised code
or under the laws of another state.

(q) “Municipality” means the Municipality of Granville,
Ohio.

(r) “Net profit” for a taxpayer other than an individual
means adjusted federal taxable income and “net profit” for
a taxpayer who is an individual means the individual’s
profit, other than the amounts described in Section
171.03, required to be reported on schedule C, schedule E
or Schedule F.

(s) “Nonqualified deferred compensation plan” means a
compensation plan described in section 3121(v)(2)(C) of
the Internal Revenue Code.

(t) “Nonresident” means an individual domiciled outside
the Municipality.

(u) “Nonresident incorporated business entity” means an
incorporated business entity not having an office or place
of business within the Municipality.

(v) “Nonresident unincorporated business entity” means an
unincorporated business entity not having an office or
place of business within the Municipality.

(w)”Other Payer” means any person, other than an
individual’s employer or the employer’s agent that pays an
individual any amount included in the federal gross income
of the individual.

(x) “Owner” means a partner of a partnership, a member of
a limited liability company, a shareholder of an S
corporation, or other person with an ownership interest in
a pass-through entity.

(y)”Owner’s Proportionate Share” with respect to each
owner of a pass-through entity, means the ratio of (a) the
owner’s income from the pass-through entity that is
subject to taxation by the municipal corporation, to (b)
the total income from that entity of all owners whose
income from the entity is subject to taxation by that
municipal corporation.

(z)”Pass-through Entity” means a partnership, limited
liability company, S corporation, or any other class of
entity the income or profits from which are given pass-
through treatment under the Internal Revenue Code.

(aa)“Person” includes individuals, firms, companies,
business trusts, estates, trusts, partnerships, limited
liability companies, associations, corporations,
governmental entities, and any other entity. Whenever used
in any clause prescribing and imposing a penalty, the
term “person” as applied to any association shall include
the partners or members thereof, and as applied to
corporations, the officers thereof.

(bb)“Place of business” means any bona fide office, other
than a mere statutory office, factory, warehouse or other
space which is occupied and used by the taxpayer in
carrying on any business activity, individually or through
one or more of his employees regularly in attendance.

(cc) “Principal Place of Business” means in the case of an
employer having headquarters’ activities at a place of
business within a taxing municipality, the place of
business at which the headquarters is situated. In the
case of any employer not having its headquarters’
activities at a place of business within a taxing
municipality, the term means the largest place of business
located in a taxing municipality.

(dd)”Qualified Plan” means a retirement plan satisfying
the requirements under section 401 of the Internal Revenue
Code as amended.

(ee)”Qualified Wages” means wages, as defined in Section
3121(a) of the Internal Revenue Code, without regard to
any wage limitations, adjusted in accordance with Section
718.03(A) of the Ohio Revised Code.

(ff) “Resident” means an individual domiciled in the
Municipality.

(gg)”Resident Incorporated Business Entity” means an
incorporated business entity whose office, place of
operations or business situs is within the Municipality.

(hh)”Resident unincorporated business entity” means an
unincorporated business entity having an office or place
of business within the Municipality.

(ii)”Return Preparer” means any person other than a
taxpayer that is authorized by a taxpayer to complete or
file an income tax return, report, or other document for
or on behalf of the taxpayer.

(jj)”Schedule C” means Internal Revenue Service schedule C
filed by a taxpayer pursuant to the Internal Revenue Code.

(kk)”Schedule E” means Internal Revenue Service schedule E
filed by a taxpayer pursuant to the Internal Revenue Code.

(ll)”Schedule F” means Internal Revenue Service schedule F
filed by a taxpayer pursuant to the Internal Revenue Code.

(mm)”S corporation” means a corporation that has made an
election under subchapter S of Chapter 1 of Subtitle A of
the Internal Revenue Code for its taxable year.

(nn) “Tax year” means the corresponding tax reporting
period as prescribed for the taxpayer under the Internal
Revenue Code.

(oo)“Tax Commissioner” means the Tax Commissioner of the
Municipality or the person executing the duties of the
aforesaid Commissioner.

(pp)“Taxpayer” means a person subject to a tax on income
levied by a municipal corporation. “Taxpayer” does not
include any person that is a disregarded entity or a
qualifying subchapter S subsidiary for federal income tax
purposes, but “taxpayer” includes any other person who
owns the disregarded entity of qualifying subchapter S
subsidiary.

(qq) “Taxable income” means qualifying wages paid by an
employer or employers, compensation for personal services,
other income defined by statute as taxable, and/or
adjusted federal taxable income from the operation of a
business, profession, or other enterprise or activity
adjusted in accordance with the provisions of this Chapter.

(rr) “Taxing Municipality” means a municipality levying a
tax on income earned by nonresidents working with such
municipality or on income earned by its residents.

Section III:      Section 171.03 of the Codified
Ordinances of Granville, Ohio is hereby amended by
clarifying the tax is levied upon qualifying wages and to
clarify that gambling winnings are taxable to read as
follows:

171.03 IMPOSITION OF TAX.
Subject to the provisions of Section 171.20, an annual tax
for the purpose specified herein is hereby levied at the
rate of one and one-half percent (1.5%) per year on the
following:

(a) On all qualifying wages commissions, other
compensation and other taxable income earned or received
by residents of the Municipality during the effective
period of this chapter.

(b) On all qualifying wages, commissions other
compensation and other taxable income earned or received
by non residents for work done or service performed or
rendered in the Municipality during the effective period
of this chapter.

(c) On the portion attributable to the Municipality of the
net profits earned during the effective period of this
chapter, of all resident unincorporated businesses, pass
through entities, professions or other activities, derived
from sales made, work done, services performed or rendered
or business or other activities conducted in the
Municipality. On the portion of the distributive share of
the net profits earned by a resident owner of a resident
unincorporated business entity or pass-through entity not
attributable to the Municipality and not levied against
such unincorporated business entity or pass-through entity.

(d) On the portion attributable to the Municipality of
the net profits, earned during the effective period of
this chapter, by all nonresident unincorporated
businesses, pass-through entities, professions or other
activities derived from sales made, work done or services
performed or rendered and business or other activities
conducted in the Municipality, whether or not such
unincorporated business entity has an office or place of
business in the Municipality. On the portion of the
distributive share of the net profits earned by a resident
owner of a nonresident unincorporated business entity or
pass-through entity not attributable to the Municipality
and not levied against such incorporated business entity
or pass-through entity.

(e) On the portion attributable to the Municipality of
the net profits earned during the effective period of this
chapter by all corporations that are not pass-through
entities derived from sales made, work done or services
performed or rendered, and business or other activities
conducted in the Municipality whether or not such
corporations have an office of place of business in the
Municipality.

(f) On all income received as gambling winnings as
reported on IRS Form W-2G, Form 5754 and or any other Form
required by the Internal Revenue Service that reports
winnings from gambling, prizes and lottery winnings.
Section IV:     Section 171.04 of the Codified Ordinances
of Granville, Ohio is hereby amended by specifying a
formula to allocate net profits as follows:

171.04 ALLOCATION OF NET PROFITS.
(a) This section does not apply to taxpayers that are
subject to and required to file reports under Chapter 5745
of the Ohio Revised Code. Except as otherwise provided in
Section 171.05 of this Chapter, net profit from a business
or profession conducted both within and without the
boundaries of a municipal corporation shall be considered
as having a taxable situs in such a municipal corporation
for the purposes of municipal income taxation in the same
proportion as the average ratio of the following:
   1. Multiply the entire net profits of the
business by a business apportionment percent to be
determined by:
       (i).   The average original cost of the
real and tangible personal property owned or used by the
taxpayer in the business or profession in such municipal
corporation during the taxable period to the average
original cost of all of the real and tangible personal
property owned or used by the taxpayer in the business or
profession during the same period, wherever situated.
          As used in the preceding paragraph, real
property shall include property rented or leased by the
taxpayer and the value of such property shall be
determined by multiplying the annual rental thereon by
eight;
       (ii) Wages, salaries and other
compensation paid during the taxable period to persons
employed in the business or profession for services
performed in such municipal corporation to wages,
salaries, and other compensation paid during the same
period to persons employed in the business or profession,
wherever their services are performed, excluding
compensation that is not taxable by the municipal
corporation under section 718.011 of the Ohio Revised Code;
       (iii) Gross receipts of the business or
profession from sales made and services performed during
the taxable period in such municipal corporation to gross
receipts of the business or profession during the same
period from sales and services, wherever made or
performed.
       (iv) Adding together the percentages
determined in accordance with subsections (a)(1)(i), (ii),
and (iii) hereof, or such of the aforesaid percentages as
are applicable to the particular taxpayer and dividing the
total so obtained by the number of percentages used in
deriving such total.
           .a A factor is applicable even
though it may be apportioned entirely in or outside the
Municipality.
           .b Provided however, that in the
event a just and equitable result cannot be obtained under
the formula provided for herein, the Tax Commissioner,
upon application of the taxpayer, shall have the authority
to substitute other factors or methods calculated to
effect a fair and proper apportionment.

2. As used in Section 1 of this section, “sale made in a
municipal corporation” mean:
       (i) All sales of tangible personal
property delivered within such municipal corporation
regardless of where title passes if shipped or delivered
from a stock of goods within such municipal corporation;
       (ii). All sales of tangible personal
property delivered within such municipal corporation
regardless of where title passes even though transported
from a point outside such municipal corporation if the
taxpayer is regularly engaged through its own employees in
the solicitation or promotion of sales within such
municipal corporation and the sales result from such
solicitation or promotion;
       (iii). All sales of tangible personal
property shipped from a place within such municipal
corporation to purchasers outside such municipal
corporation regardless of where title passes if the
taxpayer is not, through its own employees, regularly
engaged in the solicitation or promotion of sales at the
place where delivery is made.

Section V:     Section 171.06 of the Codified Ordinances
of Granville, Ohio is hereby amended by clarifying
consolidated returns as follows:

171.06 CONSOLIDATED RETURNS;
A consolidated return may be filed by a group of
corporations who are affiliated through stock ownership if
that affiliated group filed for the same tax period a
consolidated return for Federal Income Tax purposes
pursuant to Section 1501 of the Internal Revenue Code. A
consolidated return must include all companies that are so
affiliated.

Section VI: Section 171.08 of the Codified Ordinances of
Granville, Ohio is hereby amended by clarifying qualifying
wages, allowing generic forms to be accepted, and changing
the due date of returns as follows:

171.08 RETURN AND PAYMENT OF TAX.
(a) Each person who engaged in business, or whose
qualifying wage, commissions, other compensation, and
other taxable income are subject to the tax imposed by
this chapter, shall, whether or not a tax is due thereon,
make and file on or before April 15 in each year, a return
with the Tax Commissioner and on or before April 15 of
each year thereafter. A taxpayer on a fiscal year
accounting basis for Federal income tax purposes shall,
beginning with his first fiscal year, any part of which
falls within the effective period of this chapter, file
his return within four months from the end of such fiscal
year or period. The Tax Commissioner is hereby authorized
to provide by regulation that the return of an employer or
employers, showing the amount of tax deducted by such
employer or employers from the salaries, wages,
commissions or other compensation of an employee and paid
by him or them to the Tax Commissioner, shall be accepted
as the return required of any employee whose sole income,
subject to tax under this chapter, is such salary, wages,
commissions or other compensation.

(b) The return shall be filed with the Tax Commissioner
on a form or forms furnished by or obtainable upon request
for the Tax Commissioner setting forth:
(1) The aggregate amounts of qualifying wages,
commissions other compensation received, allocated,
apportioned or set aside, other income defined by statute
as taxable, and gross income from any business, profession
or other activity, less allowable expenses incurred in the
acquisition of such gross income, earned during the
preceding year and subject to such tax; and
(2) The amount of the tax imposed by this chapter on such
earnings and profits; and
(3) Such other pertinent statements, information returns,
copies of federal or state tax returns and/or schedules,
or other information as the Tax Commissioner may require,
including a statement that the figures used in the return
are the figures used in the return for Federal income tax,
adjusted to set forth only such income as is taxable under
the provisions of this chapter.

(c) The return may be filed on a generic form, if the
generic form, when completed and filed, contains all the
information required to be submitted with the
Municipality’s prescribed returns, and if the taxpayer or
return preparer filing the generic form otherwise complies
with the Tax Code governing the filing of returns.

(d) (1) Any taxpayer that has requested an extension for
filing a federal income tax return may request an
extension for the filing of a municipal income tax return
by filing a copy of the taxpayer’s federal extension
request with the Municipal Tax Division. Any taxpayer not
required to file a federal income tax return may request
an extension for filing a municipal income tax return in
writing. The request for extension must be filed on or
before the original due date for the annual return. If the
request is granted, the extended due date of the municipal
income tax return shall be the last day of the month
following the month to which the due date of the federal
income tax return has been extended.

   (2) The Tax Commissioner may deny a taxpayer’s
request for extension if the taxpayer:
                i. fails to timely file the request; or
       ii. fails to file a copy of the federal
extension request, (if applicable); or
               iii. owes the Municipality any delinquent
income tax, penalty, interest or     other charge for the
late payment or nonpayment of income tax; or
              ix. has failed to file any required income
tax return, report, or other related document for a prior
tax period.

(3) The granting of an extension for filing a Municipal
tax return does not extend the due date as provided in
this section for payment of the tax; hence, penalty and
interest may apply to any unpaid tax during the period of
extension at the rate set out by section 171.14. No
penalty shall be assessed in those cases in which the
return is filed and the final tax paid within the
extension period provided all other filing and payment
requirements of the Tax Code have been met. Any extension
by the Tax Commissioner shall be granted upon the
condition that declaration filing and payment requirements
have been fulfilled; however, if upon further examination
it then becomes evident that declaration filing and
payment requirements have not been fulfilled, penalty and
interest may be assessed in full and in the same manner as
though no extension had been granted.

(e) (1) The taxpayer making a return shall, at the time
of the filing thereof, pay to the Tax Commissioner the
amount of taxes shown as due thereon; provided, however,
that where any portion of the tax so due has been deducted
at the source, pursuant to the provisions of this chapter,
or where any portion of such tax has been paid by the
taxpayer pursuant to the provisions of Section 171.11, or
where an income tax, creditable against the municipal tax
pursuant to Section 171.19 has been paid to another
municipality, credit for the amount so paid shall be
deducted from the amount shown to be due and only the
balance, if any, shall be due and payable at the time of
filing such return.

(2) A taxpayer, who has overpaid the amount of tax to
which the Municipality is entitled under the provisions of
this chapter, may have such overpayment applied against
any subsequent liability hereunder or, at his election
indicated on the return, such overpayment or part thereof
shall be refunded, provided that no additional taxes or
refunds of less than five dollars ($5.00) shall be
collected or refunded.

Section VII: Section 171.09 of the Codified Ordinances of
Granville, Ohio is hereby amended by adding the
specification that supporting documentation must be
provided when filing an amended return as follows:

171.09 AMENDED RETURNS.
(a) Where necessary an amended return must be filed in
order to report additional income and pay any additional
tax due, or claim a refund of tax overpaid, subject to the
requirements and limitations contained in Sections 171.16
and 171.19. Such amended returns shall be on a form
obtainable on request from the Tax Commissioner or on a
generic form.

(b) Within three months from the final determination of
any Federal tax liability affecting the taxpayer’s
municipal tax liability, such taxpayer shall make and file
an amended municipal return showing income subject to the
Municipality tax based upon such final determination of
Federal tax liability, and shall pay any additional tax
shown due thereon or make claim for refund of any
overpayment.

(c) Information returns, schedules and statements
required to support tax returns which are incomplete
without such information shall be filed within the time
limits set forth for the filing of the tax returns and the
failure to file such information returns, schedules and
statements shall be a violation of this Tax Code.
Provided, however, that the taxpayer shall have ten (10)
days after notification by the Tax Commissioner to file
the items required by this paragraph.

Section VIII: Section 171.10 of the Codified Ordinances
of Granville, Ohio is hereby amended by raising the
threshold for submitting withholding and changing the due
date as follows:

171.11 COLLECTION AT SOURCE.

(a) Each employer within, or doing business within the
Municipality who employs one or more persons on a salary,
wage, commission or other compensation basis shall deduct
at the time of the payment of such salaries, wages,
commissions or other compensation, the tax of one and one-
half percent (1.5%) of the qualifying wages due by such
employer to each such employee and shall before the last
day specified below make a return and pay to the Tax
Commissioner the amount of taxes so deducted.
Employers with withholding of less than three hundred
dollars ($300.00) per month shall make returns on a
quarterly basis, the due dates being the last day of
April, July, October, and January. Employers with
withholding of more than three hundred dollars ($300.00)
per month must make returns on a monthly basis, the due
date being the fifteenth day of the following month; any
other withholding schedule shall have prior approval of or
by the Tax Commissioner in writing.

(b) Each employer in collecting such tax shall be deemed
to hold the same, until payment is made by such employer
to the Municipality, as a trustee for the benefit of the
Municipality, and any such tax collected by such employer
from his employees shall, until the same is paid to the
Municipality, be deemed a trust fund in the hands of such
employer. Each employer shall be liable for the payment of
the tax required to be deducted and withheld, whether or
not such tax, in fact, has been withheld.

(c) It shall be the responsibility, jointly and severally,
of the president and treasurer of each corporation
required to withhold the tax from wages of its employees
under this section to see that all such taxes so withheld
are paid to the Municipality in accordance with the
provisions of this section. In the event taxes withheld by
a corporation from the salaries of its employees are not
paid to the Municipality in accordance with the provisions
of this section, the president and treasurer of such
corporation shall each be criminally liable under the
provisions of Section 171.21 and 171.99.

(d) On or before February 28 of each year, each employer
shall file a withholding tax reconciliation on a form or
forms prescribed by and obtainable from the Tax
Commissioner or a generic form, setting forth the sum
total of all compensation paid all employees, the portion
of which, (if any), was not subject to withholding along
with an explanation for same, and the portion of which was
subject to withholding, together with the amount of such
withholdings remitted. Such return shall include
information concerning each employee from whom the
Municipal tax was withheld, showing the name, address, zip
code and social security number of each such employee, the
total amount of compensation paid during the year and the
amount of Municipal tax withheld. If the total tax
withheld from any employee included tax withheld and
remitted to another municipality, the amount of same shall
be separately shown on the return of information to the
Municipality concerning each employee.

(e) In addition to the wage reporting requirements of this
section, any person required by the Internal Revenue
Service to report on Form 1099-Misc. payments to
individuals not treated as employees for services
performed shall also report such payments to the
Municipality when the services were performed in the
Municipality. The information may be submitted on a
listing, and shall include the name, address, and social
security number (or federal identification number), and
the amount of the payments made. Federal form(s) 1099 may
be submitted in lieu of such listing. The information
shall be filed annually on or before February 28 following
the end of such calendar year.

(f) No person shall be required to withhold the tax on
the qualifying wages, commissions, other compensation and
other taxable income paid domestic servants employed
exclusively in or about such person’s residence. However,
such domestic servants shall be responsible for the filing
and paying their own returns and taxes.

Section IX:   Section 171.11 of the Codified Ordinances of
Granville, Ohio is hereby amended by changing the due date
for declarations and allowing for the use of generic forms
as follows:

171.11 DECLARATIONS.
(a) Every person who anticipates any taxable income which
is not subject to Section 171.10, or who engages in any
business, profession, enterprise or activity shall file a
declaration setting forth such estimated income or the
estimated profit or loss from such business activity
together with the estimated tax due thereon, if any.

(b) (1) Such declaration shall be filed on or before
April 15th of each year during the life of this chapter,
or on or before the 15th day of the fourth month following
date the taxpayer becomes subject to tax for the first
time.
(2) Those taxpayers reporting on a fiscal year basis shall
file a declaration on or before the fifteenth (15th) day
of the fourth (4th) month following the start of each
fiscal year or period.

(c) (1) Such declaration shall be filed upon a form
furnished by or obtainable from the Tax Commissioner or a
generic form. Credit shall be taken in such declaration
for Granville tax to be withheld from any portion of such
income and for income taxes to be paid to another taxing
municipality for which credit is allowed against Granville
tax under Section 171.19.
(2) Except as hereinafter specified, a declaration of
estimated tax to be paid the Municipality shall be
accompanied by a payment of at least one-fourth of the
estimated tax, less credit for taxes withheld or paid to
another municipality and at least a similar amount shall
be paid on or before the 15th day of the seventh, tenth,
and thirteenth months after the beginning of the tax year.
(3) A declaration may be amended at any time; provided
however, that in case an amended declaration is filed, the
unpaid balance shown due thereon shall be paid in equal
installments on or before the remaining payment dates.
(4) The mere submission of a declaration estimating a tax
liability shall not constitute filing unless accompanied
by the required payment.

(d) An amended declaration must be filed on or before
January 31 of any year, or in the case of a tax payer on a
fiscal year accounting basis, on or before the date fixed
by regulation of the Tax Commissioner, if it appears that
the original declaration made for such year underestimated
the taxpayer’s income by thirty percent or more. At such
time a payment which, together with prior payments, is
sufficient to pay the taxpayer’s entire estimated
liability shall be made. If, upon the filing of the return
on or before January 31 or the date fixed by regulation,
whichever is applicable, the difference between seventy
percent of the taxpayer’s tax liability and the amount of
estimated tax he actually paid on or before January 31 or
the date fixed by regulation, whichever is applicable,
shall be subject to the interest and penalty provisions of
Section 171.14

(e) On or before the 15th day of the fourth month of the
calendar or fiscal year following that for which the
declaration was filed, an annual return shall be filed and
any balance which may be due the Municipality shall be
paid therewith in accordance with the provisions of
Section 171.08.

Section X:   Section 171.12 of the Codified Ordinances of
Granville, Ohio is hereby amended by specifying that the
tax commissioner may compromise penalty and interest when
appropriate as follows:
171.13 DUTIES OF THE TAX COMMISSIONER.
(a) (1) The Tax Commissioner shall collect and receive
the tax imposed by this chapter in the manner prescribed
herein, shall keep an accurate record thereof and shall
report all moneys so received.
(2) The Tax Commissioner shall enforce payment of all
income taxes owing the Municipality, shall keep accurate
records for a minimum of five years showing the amount due
from each taxpayer required to file a declaration or make
any return, including a return of taxes withheld, and
shall show the dates and amounts of payments thereof.

(b) The Tax Commissioner is hereby charged with the
enforcement of the provisions of this chapter, and is
hereby empowered, subject to the approval of the Board of
Review, to adopt and promulgate and to enforce rules and
regulations authorized or required by this chapter,
relating to any matter or thing pertaining to the
collection and payment of taxes and the administration and
enforcement of the provisions of this chapter, including
provisions for the re-examination and correction of
returns.

(c) In any case where a taxpayer has failed to file a
return or has filed a return which does not show the
proper amount of tax due, the Tax Commissioner may
determine the amount of tax appearing to be due the
Municipality from the taxpayer and may send to such
taxpayer a written statement showing the amount of tax so
determined, together with interest and penalties thereon,
if any.

(d) Subject to the consent of a majority of the Board of
Review or pursuant to regulation approved by the Board of
Review, the Tax Commissioner shall have the power to
compromise any liability imposed by this chapter.

(e) Upon the demonstration and documentation of good
cause, the Tax Commissioner shall have the power to
compromise penalty and interest liabilities imposed by
this Chapter, consistent with this Chapter.

Section XI: Section 171.16 of the Codified Ordinances of
Granville, Ohio is hereby amended by specifying the time
limit to apply for a refund and raising the threshold on
the amount that can be refunded as follows:

171.167 COLLECTION OF UNPAID TAXES AND REFUNDS OF
OVERPAYMENTS.
(a) All taxes imposed by this chapter shall be
collectible, with any interest and penalties thereon, by
suit as other debts of like amount are recoverable. No
additional assessment shall be made after three years from
the time of payment of any tax due or the time the return
was filed, whichever is later hereunder; provided however,
there shall be no period of limitation on an additional
assessment in a case of a return that omits gross income
in excess of twenty-five percent of that required to be
reported or in the case of filing a false or fraudulent
return with intent to evade the tax or in the case of
failure to file a return. In those cases in which the
Commissioner of Internal Revenue and the taxpayer have
executed a waiver of the Federal statute of limitations,
the period within which an additional assessment may be
made by the Tax Commissioner shall be extended one year
from the time of the final determination of the Federal
tax liability.

(b) Taxes erroneously paid shall not be refunded unless a
claim for refund is made within three (3) years from the
date on which such payment was made or the return was due,
or within three (3) months after final determination of
the federal tax liability, whichever is later.

(c) After the time period allowed for a refund of the tax
or withholding paid to another municipality, a
nonrefundable credit shall be allowed against tax or
withholding erroneously paid or withheld to another
municipality equal to the tax or withholding paid with
respect to such income or wages.
   1. If the tax rate is less than the tax rate paid
or withheld on such income or wages, the credit described
in section (c) above shall be calculated using the tax
rate in effect.
   2. Nothing in this section permits any credit
carryforward.

(d) Interest shall be allowed and paid on any overpayment
by a taxpayer of any municipal income tax obligation from
the date of the overpayment, with the following exception:
No interest shall be allowed on any overpayment that is
refunded within ninety (90) days after the final filing
date of the annual return or ninety (90) days after the
complete return is filed, whichever is later. For purposes
of computing the payment of interest on overpayments, no
amount of tax for any taxable year shall be treated as
having been paid before the date on which the tax return
for that year was due without regard to any extension of
time for filing that return. The interest shall be paid at
the interest prescribed by Ohio R.C. 5703.47.

(e) Amounts of less than five dollars ($5.00) shall not be
collected or refunded.

Section XII: Section 171.17 of the Codified Ordinances of
Granville, Ohio is hereby amended by specifying procedures
for the Board of Review as follows:

171.17 BOARD OF REVIEW.
(a) A Board of Review consisting of three persons
appointed by the Mayor, with the consent of Council, is
hereby created. Board members shall receive such
compensation as Council may determine.

(b) A majority of the members of the Board shall
constitute a quorum. The Board shall adopt it own
procedural rules and shall keep a record of its
transactions. All hearings by the Board shall be conducted
privately unless the taxpayer requests a public hearing
and the provisions of Section 171.13 with reference to the
confidential character of information required to be
disclosed by the ordinance shall apply to such matters as
may be heard before the Board on appeal.

(c) The Board of Review shall schedule a hearing within
forth-five (45) days after receiving the request, unless
the taxpayer waives a hearing. If the taxpayer does not
waive the hearing, the taxpayer may appear before the
Board and may be represented by an attorney at law,
certified public accountant or other representative.

(d) The Board may affirm, reverse, or modify the Tax
Commissioner’s decision or any part of that decision. The
Board shall issue a decision on the appeal within ninety
(90) days after the Board’s final hearing on the appeal,
and send notice of its final decision by ordinary mail to
all of the parties to the appeal within fifteen (15) days
after issuing the decision. The taxpayer or the tax
commissioner may appeal the board’s decision as provided
in section 5717.011 of the Ohio Revised Code.

(e) Each Board of Review created pursuant to this section
shall adopt rules governing its procedures and shall keep
a record of its transactions. Such records are not public
records available for inspection under section 149.43 of
the Ohio Revised Code. Hearings requested by a taxpayer
before a Board of Review created pursuant to this section
are not meetings of a public body subject to section
121.22 of the Ohio Revised Code.

Section XIII: Section 171.23 is hereby added to Chapter
171 of the Codified Ordinances of Granville, Ohio
specifying items that are not subject to municipal tax as
follows:

171.23 EXCLUSIONS.
   The provisions of this Chapter shall not be
construed as levying a tax upon the following:
a. Proceeds from welfare benefits, unemployment insurance
benefits, social security benefits, and qualified
retirement plans as defined by the Internal Revenue
Service.
b. Proceeds of insurance, annuities, worker’s
compensation insurance, permanent disability benefits,
compensation for damages for personal injury and the like
reimbursements, not including damages for loss of profits
and wages.

c. Dues, contributions and similar payments received by
charitable, religious, educational organizations, or labor
unions, trade or professional associations, lodges and
similar organizations.

d. Gains from involuntary conversion, cancellation of
indebtedness, interest on Federal obligations and income
of a decedent’s estate during the period of administration
(except such income from the operation of a business).

e. Alimony.

f. Compensation for damage to property by way of
insurance or otherwise.

g. Interest and dividends from intangible property.

h. Military pay or allowances of members of the Armed
Forces of The United States and members of their reserve
components, including the Ohio National Guard (ORC 718.01).

i. Income of any charitable, educational, fraternal or
other type of nonprofit association or organization
enumerated in Ohio Revised Code 718.01 to the extent that
such income is derived from tax-exempt real estate, tax-
exempt tangible or intangible property, or tax-exempt
activities.

j. Any association or organization falling in the
category listed in the preceding paragraph receiving
income from non-exempt real estate, tangible or intangible
personal property, or business activities of a type
ordinarily conducted for profit by taxpayers operating for
profit shall not be excluded hereunder.

k. In the event any association or organization receives
taxable income as provided in the preceding paragraph from
real or personal property ownership or income producing
business located both within and without the corporate
limits of the Municipality, it shall calculate its income
apportioned to the Municipality under the method or
methods provided above.

l. If exempt for federal income tax purposes, fellowship
and scholarship grants are excluded from Municipal tax
income.

m. The rental value of a home furnished to a member of the
clergy as part of his compensation, or the rental
allowance paid to a member of the clergy as part of his or
her compensation, to the extent used by him or her to rent
or provide a home pursuant to section 107 of the Internal
Revenue Code.

n. Compensation paid under section 3501.28 or 3501.36 of
the Ohio Revised Code to a person serving as a precinct
official, to the extent that such compensation does not
exceed one thousands ($1,000) annually. Such compensation
in excess of one thousand dollars may be subjected to
taxation. The payer of such compensation is not required
to withhold Municipal tax from that compensation.

o. Compensation paid to an employee of a transit
authority, regional transit authority, or a regional
transit commission created under Chapter 306 of the Ohio
Revised Code for operating a transit bus or other motor
vehicle for the authority or commission in or through the
Municipality, unless the bus or vehicle is operated on a
regularly scheduled route, the operator is subject to such
tax by reason of residence or domicile in the
Municipality, or the headquarters of the authority or
commission is located within the Municipality.

p. The Municipality shall not tax the compensation paid
to a nonresident individual for personal services
performed by the individual in the Municipality on twelve
(12) or fewer days in a calendar year unless one of the
following applies:
       1. The individual is an employee of
another person, the principal place of business of the
individual’s employer is located in another municipality
in Ohio that imposes a tax applying to compensation paid
to the individual for services paid on those days; and the
individual is not liable to that other municipality for
tax on the compensation paid for such services.
       2. The individual is a professional
entertainer or professional athlete, the promoter of a
professional entertainment or sports event, or an employee
of such promoter, all as may be reasonable defined by the
Municipality.

q. The income of a public utility, when that public
utility is subject to the tax levied under section 5727.24
or 5727.30 of the Ohio Revised Code, except a municipal
corporation may tax the following, subject to Chapter 5745
of the Ohio Revised Code:
       1. The income of an electric company or
combined company;
       2. The income of a telephone company.

   As used in Section 171.23(q) of this
section, “combined company”, “electric company”
and “telephone company” have the same meanings as in
section 5727.01 of the Ohio Revised Code.

r. Generally the above noted items in this section are
the only forms of income not subject to the tax. Any other
income, benefits, or other forms of compensation shall be
taxable.

Section XIV: Existing Sections 171.01, 171.02, 171.03,
171.04, 171.05, 171.06, 171.08, 171.09, 171.10, 171.11,
171.12, 171.16 and 171.17 of Chapter 171 of the Codified
Ordinances of Granville Ohio are hereby repealed.

Section XV: These amendments shall apply to all Granville
municipal income tax returns filed commencing tax year
2004.

Section XVI: This ordinance is hereby declared to be an
emergency ordinance that is necessary for the public
peace, safety, health, morals and welfare of the
inhabitants of the Municipality for the reasons that the
local income tax ordinances are in conflict with state
income tax statutes and must be brought into harmony
immediately so as to avoid conflict with general State
law, and shall be effective January 1, 2004.

Ordinance 23-03

GranvilleVillage — Fri, 06 Jan 2012 17:38:34 +0000

AN ORDINANCE TO ESTABLISH THE GRANVILLE VILLAGE MANAGER'S
SALARY FOR 2004.

   WHEREAS, Article II, Section 2.08 of the Charter
of Granville, Ohio, provides that Council shall fix the
salary of the Village Manager by ordinance, and

   WHEREAS, Ordinance No. 17-02, establishing the
salary of the Manager for the period of January 1, 2003,
to December 31, 2003, will expire on December 31, 2003.

   NOW, THEREFORE, be it ordained by the Council of
Granville, Ohio, that:

Section   I:   The salary of the Village Manager for the
calendar year 2004 shall be $ 73,600 payable bi-weekly in
the amount of 1/26 of the total amount.

Section II:   Council recognizes (Attachment “A”) the
Employment Agreement as the new and additional terms of
employment.

Section III:   This ordinance shall take effect and be in
full force from and after the earliest date allowed by law.

Ordinance 22-03

GranvilleVillage — Fri, 06 Jan 2012 17:38:06 +0000

AN ORDINANCE TO AMEND ORDINANCE NO. 25-02 PROVIDING
       FOR ADJUSTMENTS OF THE ANNUAL BUDGET FOR
THE FISCAL
YEAR 2003 AND REVISING SUMS FOR OPERATING EXPENSES.

   WHEREAS, pursuant to the provisions of Section
2.08 of Article II of the Charter of the Village of
Granville, Ohio, the Village Council is authorized to
adopt the Municipal Budget for the fiscal year beginning
January 1, 2003 and ending December 31, 2003, and;

   WHEREAS, the Manager has recommended
appropriations to supplement previously made
appropriations.

   NOW, THEREFORE, be it ordained by the Council of
Granville, Ohio, that:

Section    I:   The annual budget of the Village of
Granville, as established by Ordinance No. 25-02, be
amended by the Council, as recommended by the Manager, and
is hereby adopted.

Section   II:   To provide for Operating Expenditures
during the fiscal year ending December 31, 2003, the
following appropriations are hereby made in the Water Fund:

Account No.   Account   Add
E1-5-E-240   Water Production – Supplies & Materials   $
   8,000
E1-5-F-240   Water Distribution – Supplies & Materials
   $ 3,000

Section III:   That this ordinance shall take effect and
be in full force from and after the earliest period
allowed by law.

Ordinance 20-03

GranvilleVillage — Fri, 06 Jan 2012 17:37:49 +0000

AN ORDINANCE CONSOLIDATING TWO BOND ANTICIPATION NOTE
ISSUES OF THE VILLAGE OF GRANVILLE, OHIO INTO A
CONSOLIDATED NOTE ISSUE, AND ESTABLISHING THE TERMS OF
SUCH CONSOLIDATED NOTE ISSUE, AND DECLARING AN EMERGENCY.

WHEREAS, this council has passed two ordinances
authorizing the following general obligation bond
anticipation note issues pursuant to Chapter 133 of the
Ohio Revised Code for the purposes indicated: (1) $165,000
Municipal Building Refunding Bond Anticipation Notes,
First (2003) Renewal for the purpose of paying part of the
cost of refunding the Municipality’s outstanding Municipal
Building Bonds dated as of February 15, 1992, and (2)
$445,000 Sanitary Sewer Improvement Bond Anticipation
Notes, Eleventh (2003) Renewal for the purpose of paying
part of the costs of refunding the outstanding principal
amount of the Municipality’s Sewer System Mortgage Revenue
Refunding Bonds dated as of May 1, 1991 and constructing
improvements to the municipal sanitary sewer system (such
note issues are collectively referred to as the “2003
Series Notes”); and
WHEREAS, this council desires to issue and sell the 2003
Series Notes on a consolidated basis pursuant to Section
133.30(B) of the Ohio Revised Code and this ordinance;
NOW, THEREFORE, BE IT ORDAINED by the Council of
Granville, Ohio (hereinafter called the “Municipality”):
SECTION 1.   That pursuant to the provisions of Section
133.30(B) of the Ohio Revised Code, the 2003 Series Notes
shall be consolidated into a single note issue which shall
be designated “Various Purpose Bond Anticipation Notes,
Series 2003” (such consolidated notes are hereinafter
referred to as the “Consolidated Notes”).
SECTION 2.   That the Consolidated Notes shall be
issued under authority of the general laws of the State of
Ohio, particularly Chapter 133 of the Ohio Revised Code.
The Consolidated Notes shall (i) be dated as of the same
date as the 2003 Series Notes, (ii) be in a principal
amount equal to the sum of the aggregate principal amounts
of the 2003 Series Notes, (iii) be numbered from R 1
upwards in order of issuance, (iv) be of the denominations
requested by the purchaser, (v) mature on the date the
2003 Series Notes mature in an amount equal to the sum of
the maturity amounts for the 2003 Series Notes for such
date, and (vi) bear interest payable at maturity at a rate
equal to the rate of interest on the 2003 Series Notes.
The Consolidated Notes shall not be subject to optional
redemption.
It is hereby determined by this Council that the issuance
of the Consolidated Notes provided herein are in the best
interests of the Municipality and that the maturity
provisions set forth above are consistent with the
aggregate of the separate maturities of the respective
ordinances authorizing the 2003 Series Notes.
SECTION 3.   That the Consolidated Notes shall express
upon their faces a summary statement of purposes
encompassing the purposes stated in the ordinances
authorizing the 2003 Series Notes and that they are issued
in pursuance of this ordinance. The Consolidated Notes
shall be in fully registered form without coupons, shall
bear the signatures of the Village Manager and Director of
Finance and may bear the corporate seal of the
Municipality, provided that all of such signatures and
such seal may be facsimiles. The Consolidated Notes shall
be payable as to both principal and interest in federal
funds of the United States of America at the office of an
authorized representative of U.S. Bank National
Association, Cincinnati, Ohio, which is hereby designated
to serve as the paying agent, registrar and transfer agent
for the Consolidated Notes (the “Paying Agent and
Registrar”), without deduction for exchange, collection or
service charges, to the person whose name appears on the
Note registration records as the registered holder
thereof. The Consolidated Notes shall bear the manual
authenticating signature of an authorized representative
of the Paying Agent and Registrar.
The Consolidated Notes shall be transferable by the
registered holder thereof in person or by his attorney
duly authorized in writing at the office of the Paying
Agent and Registrar upon presentation and surrender
thereof to the Paying Agent and Registrar. The
Municipality and the Paying Agent and Registrar shall not
be required to transfer any Consolidated Note during the
15 day period preceding any interest payment date, and no
such transfer shall be effective until entered upon the
registration records maintained by the Paying Agent and
Registrar. Upon such transfer, a new Consolidated Note or
Notes of authorized denominations of the same maturity and
for the same aggregate principal amount shall be issued to
the transferee in exchange therefor.
The Municipality and the Paying Agent and Registrar may
deem and treat the registered holders of the Consolidated
Notes as the absolute owners thereof for all purposes, and
neither the Municipality nor the Paying Agent and
Registrar shall be affected by any notice to the contrary.
SECTION 4.   That the provisions of the respective
ordinances authorizing the 2003 Series Notes relating to
security and sources of payment, federal tax status of the
2003 Series Notes and of interest payable thereon, are
hereby incorporated by reference into this ordinance and
the Consolidated Notes.
SECTION 5.   That the Consolidated Notes shall be sold
to Seasongood & Mayer, LLC, Cincinnati, Ohio
(the “Purchaser”) at the price of 100% of the principal
amount thereof plus accrued interest in accordance with
their offer to purchase which is hereby accepted. The
proceeds from the sale of the Consolidated Notes, except
as any premium and accrued interest received, shall be
apportioned, deposited and credited in accordance with
Section 133.32 of the Ohio Revised Code to the respective
purposes and funds in accordance with the amount of each
issue of 2003 Series Notes and for which purposes such
proceeds are hereby appropriated. Any premium and accrued
interest received from such sale shall be transferred to
the bond retirement fund to be applied to the payment of
the principal and interest of the Consolidated Notes in
the manner provided by law.
SECTION 6. That for purposes of this ordinance, the
following terms shall have the following meanings:
“Book entry form” or “book entry system” means a form or
system under which (i) the beneficial right to payment of
principal of and interest on the Consolidated Notes may be
transferred only through a book entry, and (ii) physical
Consolidated Note certificates in fully registered form
are issued only to the Depository or its nominee as
registered owner, with the Consolidated
Notes “immobilized” to the custody of the Depository, and
the book entry maintained by others than the Municipality
is the record that identifies the owners of beneficial
interests in those Consolidated Notes and that principal
and interest.
“Depository” means any securities depository that is a
clearing agency under federal law operating and
maintaining, together with its Participants or otherwise,
a book entry system to record ownership of beneficial
interests in Consolidated Notes or principal and interest,
and to effect transfers of Consolidated Notes, in book
entry form, and includes and means initially The
Depository Trust Company (a limited purpose trust
company), New York, New York.
“Participant” means any participant contracting with a
Depository under a book entry system and includes security
brokers and dealers, banks and trust companies, and
clearing corporations.
All or any portion of the Consolidated Notes may be
initially issued to a Depository for use in a book entry
system, and the provisions of this Section shall apply to
such Consolidated Notes, notwithstanding any other
provision of this ordinance. If and as long as a book
entry system is utilized with respect to any of such
Consolidated Notes: (i) there shall be a single
Consolidated Note of each maturity; (ii) those
Consolidated Notes shall be registered in the name of the
Depository or its nominee, as registered owner, and
immobilized in the custody of the Depository; (iii) the
beneficial owners of Consolidated Notes in book entry form
shall have no right to receive Consolidated Notes in the
form of physical securities or certificates; (iv)
ownership of beneficial interests in any Consolidated
Notes in book entry form shall be shown by book entry on
the system maintained and operated by the Depository and
its Participants, and transfers of the ownership of
beneficial interests shall be made only by book entry by
the Depository and its Participants; and (v) the
Consolidated Notes as such shall not be transferable or
exchangeable, except for transfer to another Depository or
to another nominee of a Depository, without further action
by the Municipality. Debt service charges on Consolidated
Notes in book entry form registered in the name of a
Depository or its nominee shall be payable in the manner
provided in the Municipality’s agreement with the
Depository to the Depository or its authorized
representative (i) in the case of interest, on each
interest payment date, and (ii) in all other cases, upon
presentation and surrender of Consolidated Notes as
provided in this ordinance.
The Paying Agent and Registrar may, with the approval of
the Municipality, enter into an agreement with the
beneficial owner or registered owner of any Consolidated
Note in the custody of a Depository providing for making
all payments to that owner of principal and interest on
that Consolidated Note or any portion thereof (other than
any payment of the entire unpaid principal amount thereof)
at a place and in a manner (including wire transfer of
federal funds) other than as provided in this ordinance,
without prior presentation or surrender of the
Consolidated Note, upon any conditions which shall be
satisfactory to the Paying Agent and Registrar. That
payment in any event shall be made to the person who is
the registered owner of that Consolidated Note on the date
that principal is due, or, with respect to the payment of
interest, as of the applicable date agreed upon as the
case may be. The Paying Agent and Registrar shall furnish
a copy of each of those agreements, certified to be
correct by the Paying Agent and Registrar, to any other
paying agents for the Consolidated Notes. Any payment of
principal or interest pursuant to such an agreement shall
constitute payment thereof pursuant to, and for all
purposes of, this ordinance.
The Director of Finance is authorized and directed without
further action of this Council to execute, acknowledge and
deliver, in the name of and on behalf of the Municipality,
a blanket letter agreement between the Municipality and
The Depository Trust Company, as Depository, to be
delivered in connection with the issuance of the
Consolidated Notes to the Depository for use in a book
entry system, and to take all other actions they deem
appropriate in issuing the Consolidated Notes under a book
entry system.
If any Depository determines not to continue to act as
Depository for the Consolidated Notes for use in a book
entry system, the Municipality and the Paying Agent and
Registrar may attempt to establish a securities
depository/book entry relationship with another qualified
Depository under this ordinance. If the Municipality and
the Paying Agent and Registrar do not or are unable to do
so, the Municipality and the Paying Agent and Registrar,
after the Paying Agent and Registrar has made provision
for notification of the beneficial owners by the then
Depository, shall permit withdrawal of the Consolidated
Notes from the Depository and authenticate and deliver
Consolidated Note certificates in fully registered form to
the assigns of the Depository or its nominee, all at the
cost and expense (including costs of printing definitive
Consolidated Notes), if the event is not the result of
action or inaction by the Municipality or the Paying Agent
and Registrar, of those persons requesting such issuance.
SECTION 7. That the Consolidated Notes are hereby
designated as “qualified tax exempt obligations” to the
extent permitted by Section 265(b)(3) of the Internal
Revenue Code of 1986, as amended (the “Code”). This
Council finds and determines that the reasonable
anticipated amount of qualified tax exempt obligations
(other than private activity bonds) which will be issued
by the Municipality during this calendar year does not and
this Council hereby covenants that, during such year, the
amount of tax exempt obligations issued by the
Municipality and designated as “qualified tax exempt
obligations” for such purpose will not exceed
$10,000,000. The Director of Finance and other
appropriate officers, and any of them, are authorized to
take such actions and give such certifications on behalf
of the Municipality with respect to the reasonably
anticipated amount of tax exempt obligations to be issued
by the Municipality during this calendar year and with
respect to such other matters as appropriate under Section
265(b)(3).
SECTION 8. That this Council hereby covenants that it
will restrict the use of the proceeds of the Consolidated
Notes hereby authorized in such manner and to such extent,
if any, and take such other actions as may be necessary,
after taking into account reasonable expectations at the
time the debt is incurred, so that they will not
constitute obligations the interest on which is subject to
federal income taxation or “arbitrage bonds” under
Sections 103(b)(2) and 148 of the Code and the regulations
prescribed thereunder, including any expenditure
requirements, investment limitations or rebate
requirements. The Director of Finance and other
appropriate officers, or any other officer having
responsibility with respect to the issuance of such
Consolidated Notes is authorized and directed to give an
appropriate certificate on behalf of the Municipality on
the date of delivery of the Consolidated Notes for
inclusion in the transcript of proceedings, setting forth
the facts, estimates and circumstances and reasonable
expectations pertaining to the use of the proceeds thereof
and the provisions of said Sections 103(b)(2) and 148 and
regulations thereunder.
SECTION 9. That the Director of Finance is hereby
authorized without further action of this Council to
execute and deliver an agreement with the Paying Agent and
Registrar for its services as paying agent, registrar and
transfer agent for the Consolidated Notes, in each case in
such form as such officer may approve, the execution
thereof by such officer to be conclusive evidence of such
authorization and approval.
SECTION 10. That the Director of Finance is hereby
directed to forward a certified copy of this ordinance to
the County Auditor.
SECTION 11. That it is found and determined that all
formal actions of this Council concerning and relating to
the adoption of this ordinance were passed in an open
meeting of this Council, and that all deliberations of
this Council and of any of its committees that resulted in
such formal action, were in meetings open to the public,
in compliance with the law, including Section 121.22 of
the Revised Code of Ohio.
SECTION 12. That this ordinance is hereby declared to be
an emergency measure necessary for the immediate
preservation of the public peace, health, safety, morals
and welfare of the inhabitants of the Municipality for the
reason that the immediate issuance and sale of the
Consolidated Notes is necessary to provide for the orderly
financing of the improvements and the orderly refunding of
the prior obligations to which the Consolidated Notes
relate by renewing notes previously issued for the purpose
in a timely manner, and, therefore, provided this
ordinance receives the affirmative vote of at least five
members elected or appointed to this council, it shall be
in full force and effect immediately upon its passage.
PASSED October 15, 2003.

Ordinance 19-03

GranvilleVillage — Fri, 06 Jan 2012 17:37:32 +0000

AN ORDINANCE PROVIDING FOR THE ISSUANCE OF $445,000 OF
NOTES IN ANTICIPATION OF THE ISSUANCE OF BONDS FOR THE
PURPOSE OF PAYING PART OF THE COSTS OF REFUNDING THE
OUTSTANDING PRINCIPAL AMOUNT OF THE VILLAGE’S SEWER SYSTEM
MORTGAGE REVENUE REFUNDING BONDS DATED AS OF MAY 1, 1991
AND CONSTRUCTING IMPROVEMENTS TO THE MUNICIPAL SANITARY
SEWER SYSTEM, AND MATTERS RELATED THERETO, AND DECLARING
AN EMERGENCY.

WHEREAS, this municipality has previously issued its Sewer
System Mortgage Revenue Refunding Bonds dated as of May 1,
1991 (the “Prior Bonds”), pursuant to the provisions of
Article XVIII, Section 12 of the Ohio Constitution,
Ordinance No. 9-91 passed April 17, 1991 and an Indenture
of Mortgage dated July 1, 1984 as supplemented by a First
Supplemental Indenture of Mortgage dated May 1, 1991; and
WHEREAS, this municipality has hereto issued notes to
refund the outstanding Prior Bonds and the Director of
Finance has heretofore certified that the maximum maturity
of bonds issued for such purpose is July 1, 2014, and the
maximum maturity of notes issued in anticipation of such
bonds is eleven (11) years;
WHEREAS, this council has heretofore determined the
necessity of constructing improvements to the sanitary
sewer system of this municipality; and
WHEREAS, the Director of Finance, the fiscal officer of
this municipality, has heretofore estimated that the life
of such improvements is at least five (5) years, and
certified that the maximum maturity of the bonds issued
therefore is forty (40) years, and of the notes to be
issued in anticipation thereof is twenty (20) years; and
WHEREAS, this council expects that the debt service on
such bonds will be paid from the net revenues of the
municipal sanitary sewer system, and on such notes from
such net revenues and the proceeds of such bonds or
renewal notes (collectively, the “Revenues”); and
WHEREAS, notes heretofore issued in anticipation of such
bonds are about to mature and should be renewed in the
amount of $445,000
NOW, THEREFORE, BE IT ORDAINED by the Council of
Granville, Ohio (hereinafter called the “Municipality”):
SECTION 1. That it is necessary to issue bonds of the
Municipality in the principal amount of $445,000 for the
purpose of paying part of the cost of refunding the
outstanding principal amount of the Prior Bonds and
constructing improvements to the municipal sanitary sewer
system. Such bonds shall be dated approximately October
1, 2004, shall bear interest at the rate of approximately
nine per cent (9%) per annum and shall mature in
substantially equal annual or semiannual installments over
a period not exceeding twenty (20) years after their
issuance.
SECTION 2. That it is hereby determined that notes
(hereinafter called the “Notes”) in the principal amount
of $445,000 shall be issued in anticipation of the
issuance of said bonds.
SECTION 3. That the Notes shall (i) be dated the date of
their initial issuance, (ii) bear interest at the rate of
________________________________________ per cent
(_________%) per annum, payable at maturity, (iii) mature
not more than one year from such date of initial issuance,
and (iv) be of such number and denominations as may be
requested by the purchaser.
SECTION 4. That the Notes shall be in either bearer or
fully registered form without coupons, as may be requested
by the purchaser, shall bear the signatures of the Village
Manager and Director of Finance, provided that if the
Notes are in fully registered form, either or both such
signatures may be facsimiles, and otherwise one of such
signatures may be a facsimile, and may bear the seal of
the Municipality or a facsimile thereof. The Notes in
fully registered form shall bear the manual authenticating
signature of an authorized representative of U.S. Bank
National Association, Cincinnati, Ohio, which is hereby
designated to serve as the paying agent, registrar and
transfer agent (the “Paying Agent and Registrar”) for the
Notes. The principal of and interest on each Note shall
be payable at the principal office of the Paying Agent and
the Registrar and if the Notes are in fully registered
form, such payment shall be made only to the person whose
name appears on the Note registration records as the
registered holder thereof. The Notes shall be
designated “Sanitary Sewer Improvement Bond Anticipation
Notes, Eleventh (2003) Renewal”, and shall express upon
their faces the purpose for which they are issued and that
they are issued in pursuance of this ordinance.
The Notes in fully registered form shall be transferable
by the registered holder thereof in person or by his
attorney duly authorized in writing at the principal
office of the Paying Agent and Registrar upon presentation
and surrender thereof to the Paying Agent and Registrar.
No transfer of any fully registered Note shall be
effective until entered upon the registration records
maintained by the Paying Agent and Registrar. Upon such
transfer of a fully registered Note, a new Note or Notes
of authorized denominations of the same maturity and for
the same aggregate principal amount shall be issued to the
transferee in exchange therefor.
The Municipality and the Paying Agent and Registrar may
deem and treat the registered holders of Notes in fully
registered form as the absolute owners thereof for all
purposes, and neither the Municipality nor the Paying
Agent and Registrar shall be affected by any notice to the
contrary.
SECTION 5. That the Notes shall be sold to Seasongood &
Mayer, LLC, Cincinnati, Ohio, at not less than par and
accrued interest, in accordance with their offer to
purchase which is hereby accepted, and the proceeds from
such sale, except any premium or accrued interest thereon,
shall be used for the purpose aforesaid and for no other
purpose, and for which purpose said proceeds are hereby
appropriated. Any premium and accrued interest shall be
transferred to the bond retirement fund to be applied to
the payment of principal and interest of the Notes in the
manner provided by law. The Notes may be issued and sold
on a consolidated basis with other bond anticipation note
issues of the Municipality pursuant to Section 133.30(B)
of the Ohio Revised Code and a consolidating ordinance
passed by this Council, the terms of which are
incorporated herein by reference.
SECTION 6. That the Notes shall be the full general
obligations of the Municipality, and the full faith,
credit and revenue of the Municipality are hereby pledged
for the prompt payment of the same. The principal amount
received from the sale of the bonds anticipated by the
Notes and any excess fund resulting from the issuance of
the Notes shall, to the extent necessary, be used only for
the retirement of the Notes at maturity, together with
interest thereon and is hereby pledged for such purpose.
SECTION 7. That during the year or years while the Notes
run there shall be levied upon all of the taxable property
in the Municipality in addition to all other taxes, a
direct tax annually not less than that which would have
been levied if bonds had been issued without the prior
issue of the Notes; provided, however, that in each year
to the extent the Revenues and other moneys are available
for the payment of the Notes and bonds and are
appropriated for such purpose, the amount of such tax
shall be reduced by the amount of such Revenues and other
moneys so available and appropriated. Said tax shall be
and is hereby ordered computed, certified, levied and
extended upon the tax duplicate and collected by the same
officers in the same manner and at the same time that
taxes for general purposes for each of said years are
certified, extended and collected. Said tax shall be
placed before and in preference to all other items and for
the full amount thereof. The funds derived from said tax
levy hereby required, or from the other described sources,
shall be placed in a separate and distinct fund, which
together with all interest collected on the same, shall be
pledged irrevocably for the payment of the principal and
interest of the Notes or the bonds in anticipation of
which they are issued when and as the same fall due.
SECTION 8. That this Council hereby covenants that it
will restrict the use of the proceeds of the Notes hereby
authorized in such manner and to such extent, if any, as
may be necessary, after taking into account reasonable
expectations at the time the debt is incurred, so that
they will not constitute “arbitrage bonds” under Sections
103(b)(2) and 148 of the Internal Revenue Code of 1986, as
amended (the “Code”) and the regulations prescribed
thereunder and will, to the extent possible, comply with
all other applicable provisions of the Code and the
regulations thereunder in order to retain the Federal
income tax exemption for interest on the Notes, including
any expenditure requirements, investment limitations,
rebate requirements or use restrictions. The Director of
Finance or any other officer having responsibility with
respect to the issuance of the Notes is authorized and
directed to give an appropriate certificate on behalf of
the Municipality on the date of delivery of the Notes for
inclusion in the transcript of proceedings, setting forth
the facts, estimates and circumstances and reasonable
expectations pertaining to the use of the proceeds thereof
and the provisions of the Code and the regulations
thereunder.
SECTION 9. That the Notes are hereby designated
as “qualified tax exempt obligations” to the extent
permitted by Section 265(b)(3) of the Internal Revenue
Code of 1986, as amended (the “Code”). This Council finds
and determines that the reasonable anticipated amount of
qualified tax exempt obligations (other than private
activity bonds) which will be issued by the Municipality
during this calendar year does not and this Council hereby
covenants that, during such year, the amount of tax exempt
obligations issued by the Municipality and designated
as “qualified tax exempt obligations” for such purpose
will not exceed $10,000,000. The Director of Finance and
other appropriate officers, and any of them, are
authorized to take such actions and give such
certifications on behalf of the Municipality with respect
to the reasonably anticipated amount of tax exempt
obligations to be issued by the Municipality during this
calendar year and with respect to such other matters as
appropriate under Section 265(b)(3).
SECTION 10. That the Director of Finance is hereby
authorized without further action of this council to
execute and deliver an agreement with the Paying Agent and
Registrar for its services as paying agent, registrar and
transfer agent for the Notes, in each case in such form as
such officer may approve, the execution thereof by such
officer to be conclusive evidence of such authorization
and approval.
SECTION 11. That the Director of Finance is hereby
directed to forward a certified copy of this ordinance to
the County Auditor.
SECTION 12. That it is found and determined that all
formal actions of this Council concerning and relating to
the adoption of this ordinance were passed in an open
meeting of this Council, and that all deliberations of
this Council and of any of its committees that resulted in
such formal action, were in meetings open to the public,
in compliance with the law, including Section 121.22 of
the Revised Code of Ohio.
SECTION 13. That this ordinance is hereby declared to be
an emergency measure necessary for the immediate
preservation of the public peace, health, safety, morals
and welfare of the inhabitants of the Municipality for the
reason that the immediate issuance and sale of the Notes
is necessary to provide for the orderly financing of the
improvements to which the Notes relate and the orderly
refunding of the Prior Bonds by renewing notes previously
issued for the purpose in a timely manner, and, therefore,
provided this ordinance receives the affirmative vote of
at least five members elected or appointed to this
council, it shall be in full force and effect immediately
upon its passage.
PASSED October 15, 2003.

Ordinance 18-03

GranvilleVillage — Fri, 06 Jan 2012 17:37:11 +0000

AN ORDINANCE PROVIDING FOR THE ISSUANCE OF $165,000 OF
NOTES IN ANTICIPATION OF THE ISSUANCE OF BONDS FOR THE
PURPOSE OF PAYING PART OF THE COST OF REFUNDING THE
VILLAGE’S OUTSTANDING MUNICIPAL BUILDING BONDS DATED AS OF
FEBRUARY 15, 1992, AND MATTERS RELATED THERETO, AND
DECLARING AN EMERGENCY.

WHEREAS, this municipality has previously issued its
Municipal Building Bonds dated as of February 15, 1992
(the “Prior Bonds”), pursuant to the provisions of Chapter
133 of the Ohio Revised Code and Ordinance No. 5-92 passed
February 19, 1992;
WHEREAS, this municipality has hereto determined to issue
securities to refund the outstanding Prior Bonds and the
Director of Finance has heretofore certified that the
maximum maturity of bonds issued for such purpose is
February 15, 2022, and the maximum maturity of notes
issued in anticipation of such bonds is ten (10) years; and
WHEREAS, this council expects that the debt service on
such bonds will be paid from the general revenues of this
municipality, and on such notes from such general revenues
and the proceeds of such bonds or renewal notes
(collectively, the “Revenues”);
NOW, THEREFORE, BE IT ORDAINED by the Council of
Granville, Ohio (hereinafter called the “Municipality”):
SECTION 1. That it is necessary to issue bonds of the
Municipality in the principal amount of $165,000 for the
purpose of paying part of the cost of refunding the
outstanding principal amount of the Prior Bonds. Such
bonds shall be dated approximately October 1, 2004, shall
bear interest at the rate of approximately seven per cent
(7%) per annum and shall mature in substantially equal
annual or semiannual installments over a period not
exceeding twenty (20) years after their issuance.
SECTION 2. That it is hereby determined that notes
(hereinafter called the “Notes”) in the principal amount
of $165,000 shall be issued in anticipation of the
issuance of said bonds.
SECTION 3. That the Notes shall (i) be dated the date of
their initial issuance, (ii) bear interest at the rate of
________________________________________ per cent
(_________%) per annum, payable at maturity, (iii) mature
not more than one year from such date of initial issuance,
and (iv) be of such number and denominations as may be
requested by the purchaser.
SECTION 4. That the Notes shall be in either bearer or
fully registered form without coupons, as may be requested
by the purchaser, shall bear the signatures of the Village
Manager and Director of Finance, provided that if the
Notes are in fully registered form, either or both such
signatures may be facsimiles, and otherwise one of such
signatures may be a facsimile, and may bear the seal of
the Municipality or a facsimile thereof. The Notes in
fully registered form shall bear the manual authenticating
signature of an authorized representative of U.S. Bank
National Association, Cincinnati, Ohio, which is hereby
designated to serve as the paying agent, registrar and
transfer agent (the “Paying Agent and Registrar”) for the
Notes. The principal of and interest on each Note shall
be payable at the principal office of the Paying Agent and
the Registrar and if the Notes are in fully registered
form, such payment shall be made only to the person whose
name appears on the Note registration records as the
registered holder thereof. The Notes shall be
designated “Municipal Building Refunding Bond Anticipation
Notes, First (2003) Renewal”, and shall express upon their
faces the purpose for which they are issued and that they
are issued in pursuance of this ordinance.
The Notes in fully registered form shall be transferable
by the registered holder thereof in person or by his
attorney duly authorized in writing at the principal
office of the Paying Agent and Registrar upon presentation
and surrender thereof to the Paying Agent and Registrar.
No transfer of any fully registered Note shall be
effective until entered upon the registration records
maintained by the Paying Agent and Registrar. Upon such
transfer of a fully registered Note, a new Note or Notes
of authorized denominations of the same maturity and for
the same aggregate principal amount shall be issued to the
transferee in exchange therefor.
The Municipality and the Paying Agent and Registrar may
deem and treat the registered holders of Notes in fully
registered form as the absolute owners thereof for all
purposes, and neither the Municipality nor the Paying
Agent and Registrar shall be affected by any notice to the
contrary.
SECTION 5. That the Notes shall be sold to Seasongood &
Mayer, LLC, Cincinnati, Ohio, at not less than par and
accrued interest, in accordance with their offer to
purchase which is hereby accepted, and the proceeds from
such sale, except any premium or accrued interest thereon,
shall be used for the purpose aforesaid and for no other
purpose, and for which purpose said proceeds are hereby
appropriated. Any premium and accrued interest shall be
transferred to the bond retirement fund to be applied to
the payment of principal and interest of the Notes in the
manner provided by law. The Notes may be issued and sold
on a consolidated basis with other bond anticipation note
issues of the Municipality pursuant to Section 133.30(B)
of the Ohio Revised Code and a consolidating ordinance
passed by this Council, the terms of which are
incorporated herein by reference.
SECTION 6. That the Notes shall be the full general
obligations of the Municipality, and the full faith,
credit and revenue of the Municipality are hereby pledged
for the prompt payment of the same. The principal amount
received from the sale of the bonds anticipated by the
Notes and any excess fund resulting from the issuance of
the Notes shall, to the extent necessary, be used only for
the retirement of the Notes at maturity, together with
interest thereon and is hereby pledged for such purpose.
SECTION 7. That during the year or years while the Notes
run there shall be levied upon all of the taxable property
in the Municipality in addition to all other taxes, a
direct tax annually not less than that which would have
been levied if bonds had been issued without the prior
issue of the Notes; provided, however, that in each year
to the extent the Revenues and other moneys are available
for the payment of the Notes and bonds and are
appropriated for such purpose, the amount of such tax
shall be reduced by the amount of such Revenues and other
moneys so available and appropriated. Said tax shall be
and is hereby ordered computed, certified, levied and
extended upon the tax duplicate and collected by the same
officers in the same manner and at the same time that
taxes for general purposes for each of said years are
certified, extended and collected. Said tax shall be
placed before and in preference to all other items and for
the full amount thereof. The funds derived from said tax
levy hereby required, or from the other described sources,
shall be placed in a separate and distinct fund, which
together with all interest collected on the same, shall be
pledged irrevocably for the payment of the principal and
interest of the Notes or the bonds in anticipation of
which they are issued when and as the same fall due.
SECTION 8. That this Council hereby covenants that it
will restrict the use of the proceeds of the Notes hereby
authorized in such manner and to such extent, if any, as
may be necessary, after taking into account reasonable
expectations at the time the debt is incurred, so that
they will not constitute “arbitrage bonds” under Sections
103(b)(2) and 148 of the Internal Revenue Code of 1986, as
amended (the “Code”) and the regulations prescribed
thereunder and will, to the extent possible, comply with
all other applicable provisions of the Code and the
regulations thereunder in order to retain the Federal
income tax exemption for interest on the Notes, including
any expenditure requirements, investment limitations,
rebate requirements or use restrictions. The Director of
Finance or any other officer having responsibility with
respect to the issuance of the Notes is authorized and
directed to give an appropriate certificate on behalf of
the Municipality on the date of delivery of the Notes for
inclusion in the transcript of proceedings, setting forth
the facts, estimates and circumstances and reasonable
expectations pertaining to the use of the proceeds thereof
and the provisions of the Code and the regulations
thereunder.
SECTION 9. That the Notes are hereby designated
as “qualified tax exempt obligations” to the extent
permitted by Section 265(b)(3) of the Internal Revenue
Code of 1986, as amended (the “Code”). This Council finds
and determines that the reasonable anticipated amount of
qualified tax exempt obligations (other than private
activity bonds) which will be issued by the Municipality
during this calendar year does not and this Council hereby
covenants that, during such year, the amount of tax exempt
obligations issued by the Municipality and designated
as “qualified tax exempt obligations” for such purpose
will not exceed $10,000,000. The Director of Finance and
other appropriate officers, and any of them, are
authorized to take such actions and give such
certifications on behalf of the Municipality with respect
to the reasonably anticipated amount of tax exempt
obligations to be issued by the Municipality during this
calendar year and with respect to such other matters as
appropriate under Section 265(b)(3).
SECTION 10. That the Director of Finance is hereby
authorized without further action of this council to
execute and deliver an agreement with the Paying Agent and
Registrar for its services as paying agent, registrar and
transfer agent for the Notes, in each case in such form as
such officer may approve, the execution thereof by such
officer to be conclusive evidence of such authorization
and approval.
SECTION 11. That the Director of Finance is hereby
directed to forward a certified copy of this ordinance to
the County Auditor.
SECTION 12. That it is found and determined that all
formal actions of this Council concerning and relating to
the adoption of this ordinance were passed in an open
meeting of this Council, and that all deliberations of
this Council and of any of its committees that resulted in
such formal action, were in meetings open to the public,
in compliance with the law, including Section 121.22 of
the Revised Code of Ohio.
SECTION 13. That this ordinance is hereby declared to be
an emergency measure necessary for the immediate
preservation of the public peace, health, safety, morals
and welfare of the inhabitants of the Municipality for the
reason that the immediate issuance and sale of the Notes
is necessary to provide for the orderly refunding of the
Prior Bonds by renewing notes previously issued for the
purpose in a timely manner, and, therefore, provided this
ordinance receives the affirmative vote of at least five
members elected or appointed to this council, it shall be
in full force and effect immediately upon its passage.
PASSED October 15, 2003.

Ordinance 17-03

GranvilleVillage — Fri, 06 Jan 2012 17:36:52 +0000

AN ORDINANCE TO AMEND ORDINANCE NO. 25-02 PROVIDING
       FOR ADJUSTMENTS OF THE ANNUAL BUDGET FOR
THE FISCAL
YEAR 2003 AND REVISING SUMS FOR OPERATING EXPENSES AND TO
DECLARE AN EMERGENCY.

   WHEREAS, pursuant to the provisions of Section
2.08 of Article II of the Charter of the Village of
Granville, Ohio, the Village Council is authorized to
adopt the Municipal Budget for the fiscal year beginning
January 1, 2003 and ending December 31, 2003, and;

   WHEREAS, the Manager has recommended
appropriations to supplement previously made
appropriations.

   NOW, THEREFORE, be it ordained by the Council of
Granville, Ohio, that:

Section    I:   The annual budget of the Village of
Granville, as established by Ordinance No. 25-02,
       be amended by the Council, as recommended
by the Manager, and is hereby adopted.

Section   II:   To provide for Operating Expenditures
during the fiscal year ending December 31, 2003, the
following appropriations are hereby made in the General
Fund:

Account No.   Account   Add
A1-7-F-230   Boards & Commissions – CVR Access Mgmt.
Plan   $   24,000

Section III:   This Ordinance is declared to be an
emergency measure necessary for the immediate preservation
of the public peace, health, safety, morals and welfare.
This necessity is due to the fact that there is an
immediate need to appropriate money to expedite the
studies provided for in this Ordinance. Therefore, this
Ordinance shall take effect upon passage.