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AN ORDINANCE AMENDING TITLE NINE - TAXATION, OF THE CODIFIED ORDINANCES OF THE CITY OF GROVEPORT REGARDING MUNICIPAL INCOME TAX BY AMENDING CHAPTER 182 AND THE DECLARATION OF AN EMERGENCY
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WHEREAS, the Home Rule Amendment of the Ohio Constitution, Article XVIII, Section 3, provides that "Municipalities shall have authority to exercise all powers of local self-government,” and the municipal taxing power is one of such powers of local self-government delegated by the people of the State to the people of municipalities; and
WHEREAS, effective January 1, 2019, the City of Groveport will be contracting with the Regional Income Tax Agency (RITA) for collection of the City's Municipal Income Tax; and
WHEREAS, upon review of the City's current Income tax code, RITA and the City's Tax Administrator have determined that Chapter 182 of the stated code must be amended.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF GROVEPORT, FRANKLIN COUNTY, OHIO, A MAJORITY OF ITS MEMBERS CONCURRING:
Section 1. That Title Nine, Chapter 182, Municipal Income Tax, Section 182.091, Return and Payment of Tax, of the Codified Ordinances be amended according to Exhibit A attached hereto and incorporated herein by reference.
Section 2. That the City of Groveport hereby adopts the Regional Income Tax Agency (RITA) Rules and Regulations, including amendments that may be made from time to time, for use as Groveport's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Groveport Income Tax Ordinance and the RITA Rules and Regulations, the Ordinance will supersede. Until and if the contractual relationship between Groveport and RITA ceases, this section shall supersede all other provisions within Chapter 182 regarding promulgation of rules and regulations by the Tax Administrator.
Section 3. That this Ordinance be deemed an emergency measure necessary for the preservation of the health, safety and general welfare of the community as this legislation must be in place in a timely fashion as the stated amendments to the City's municipal income tax code must be in place prior to RITA's services commencing as income tax collector for the City of Groveport on or about January 1, 2019. WHEREFORE, this Ordinance shall take effect and be in full force upon passage by Council and signature of the Mayor.
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Lance Westcamp, Mayor
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Ruthanne Sargus Ross, CMC
Clerk of Council
Approved as to form:
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Kevin C. Shannon, Law Director