ORDINANCE NO, 19-82
AN ORDINANCE TO AMEND SECTIONS 171.03, 171.07 AND 171.10
OF THE CODIFIED ORDINANCES OF THE VILLAGE TO PROVIDE FOR
AN ADDITIONAL ONEQ-UARTER OF ONE PERCENT 0( .25%TA)X ON
EARNINGS, INCOME AND NET PROFITS SUBJECT TO THE MUNICIPAL
INCOME TAX BEGINNING JANUARY 1, 1983 AND THEREAFTER FOR
THE PURPOSE OF GENERAL MUNICIPAL OPERATIONS, MAINTENANCE,
NEW EQUIPMENT, EXTENSIONS AND ENLARGEMENT OF MUNICIPAL
SERVICES AND FACILITIES AND CAPITAL IMPROVEMENTS OF THE
MUNICIPALITY, AND DECLARING AN EMERGENCY.
BE IT ORDAINED by the Council of the Village of Granville, State of Ohio, five- sevenths of all members elected thereto concurring:
Section I: That effective as of January 1, 1983, Section 171.03, Section
171.07 and Section 171.10 of the Codified Ordinances of the
Village of Granville are amended to read as follows:
171.03 IMPOSITION OF TAX.
hbjoot 80 thi provisions of hotlaa 1TL20,a aimal a:z I,r thea il/loiI iliadlhm.
inishebry,levdan.da-Rr Januar1,0 1860.atU-=erfe 4-*--
rea r umn thi bllowings
a) Chill salariee,wages,including sick and vacation pay,commiasions and other
compensation eard:»by residents during the ehetive period of this chapter.
b) On 11*salaries,wages,including sick and vacation PV,commisslow and other
compensation earned by nonresidenls br10* done or service performed in the
Municipality chiring the * Sective period of this chapter.
c) 1 () On the portion attributable to the Municipality of the net pronts earned
during the eSective period of thi,chapter,of all resident associations,
unincorporated businesses, professions or othe:Intities, derived from Iales
made,wo* done,services performed or rindend or buidness or other
activities conalcted in the Municipality.
2) On a resident partner's or owner's shari of th,net profits urned Naring th•
effective period of this chapter of a resident association or other unincorporated
mntity not attriluble to the Municipality and mt leviod apinst iuch assoclation
or other unincorporated entity.
d) 1 () On the portion attributable to the Municipality of the net proflts,earnidlr in*g
the effective period of this chapter.of all monrisident assodations,unincorporated
businesses.professions orother entifiad.e, rived from sales made.
work done or services performed or rundsred or business or other activities
coodicted in the Municipinty,whether or mt such association or othor uninoorponted
IntiRy has an offloe or plaoi of business in the MEmicipaliRy.
2) 0 a resident partners' or oiner's sri of thn,et proflts earnedtr i*ng
the effective period of this chapter of a nonresident association or othir un- incorporated entity not attributable tothM, unicipility.and not levied asin,st
such association or other unincorporated Istity.
e) Ch,the net profits earned during the effective period of this chapter of all corpor- ations dinvid from mles mmb,work dono. r ier1, 0-pirr*um,id or renred.
andbin- •o•r o•ther activities conaactd b thiMikipadl#ithrumot Id
Subject to the provisions of Section 171.20 and
in addition to the annual tax levied by the first
paragraph of this section, an annual tax for the
purpose specified in Section 171.01 is hereby levied,
on and after January 1, 1983, at the rate of
oneq-uarter of one percent per annum upon those
classes of salaries, wages, commissions, other
compensation, and net profits specified in the above
subparagraphs ( a)to (e),inclusive, of this section,
provided that the credit for tax paid to another
municipality granted by Section 171.19 shall not be
applicable with respect to the tax imposed by this second paragraph of this section.
The tax imposed by this chapter shall be levied,
collected and paid with respect to all income and net
profits subject to the tax earned on or after January
1, 1969, except that the tax imposed by the second
paragraph of Section 171.03 shall be levied,
collected and paid only with respect to all income
and net profits subject to the tax earned on or after
January 1, 1983.
171.10 COLLECTION AT SOURCE.
a) Each employer within,or doingbussts=within0,M *unicipality do Implo•
ene or morp.ersons on a miay: .lilli commission or ocher oomplisation ba1. .h a'll
diekit at Uht.ime of thF. im,oil oi suchla r„ies,Il.is,commiasions or othirm =-
pinsation, the tax of 1.25e * xtco-f gross salar98,nges,commissiow or othir
compensaUon due by such employer to each such employee and shall,on or before the
last day of April,July.October and January of each year after the effective chte of this
chapter.make a return and pay to the Tax Commissioner the amount of taxes so deAc*ted
Wring the preceding calenchr quarter. Buch return shatt be on a gorm or forms pricribed
by or acceptable to the Tax Commissioner and shall be subjoct to the rules and regulatiow
prsc,ribed thefro,r by the Tax Commissioner.
b) Each employer in collecting such tax shall be deemed to hold the same.until
payment i,made by such employer to the Municipalty.as a trustee for the benefit of
the Municipelity,and any such tax collected by such employer from his employees shalle
until the same ts paid to the Municipality,be deemed a trust Amd in the hands of such
employer. Each employer shall be liable for the Fyment of the tax required to be deducted
and withheld.whether or not such tax,im fact,has beenl a•held.
c) 1 sh, U be the nsponsiblity,jointly and severally,of the president and treasurer
of each corporation required to withhold the tax from wages of its employees Emder this
Iection to see that all such taxes so withheld are paid to the Municipit•y in accordance
with the provisions of this section. In the event taxes withheld by a corporation from the
larte,of its employees are mot paid to the Mimicipality in accordance with the provisions
of this section,the president and treasurer of such corporation shall each be criminally
liable under the provisions of Sections 171.21 and 171.H.
d) Chs or bebre April 30 of each yearc,h e-mployer shall Sle a withholding return
ena &rm>or lorms prescribed by and obtainable from the Tax Commissioner,setting
forth the names and addrss,es of all employees from whose compen@ation the tax was withheld during the preceding calendar year,and the amount of tax withheld from the listed
employees and such other informalon as may be nquired by the rates and ngulations
a¢k, Eud by the Tax Commissionr.
e) Provided however.that no person shall be required to withhold the tax on the
wages or other compensation paid domestic servanta Implayed exclusively in or about such rions' Nsidn•o•H.owever,such domestic serval 811 ho ziponalble br SlimEa •d py.ing thir02. tum-s andGam..
Section II: That effective January 1, 1983, Section 171.03, Section 171.07
and Section 171.10 of the Codified Ordinances of the Village of
Granville are repealed, provided, however, that no provision of
this ordinance, including the repeal of those sections shall in
any way effect any rights or obligations of the Village, any
taxpayer, or any other person, official or entity, with respect
to the tax in effect through December 31, 1982.
Section III: It is determined that all formal actions of this Council
concerning and relating to ihe passage of this ordinance were adopted 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 all legal requirements, including
Section 121.22, Ohio Revised Code.
Section IV: This Ordinance is hereby declared to be an emergency measure
necessary for the immediate preservation of the public peace, health and safety of the Village and for the further reason that the additional one- quarter of one percent tax provided for herein should be effective as of January 1, 1983 in order to provide additional revenue for the purpose for which such
171.07 EFFECTIVE PERIOD.
additional tax is being levied; wherefore, this ordinance shall