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AN ORDINANCE TO AMEND TITLE NINE - TAXATION OF THE CODIFIED ORDINANCES OF THE CITY OF GROVEPORT REGARDING MUNICIPAL INCOME TAX BY ADDING NEW 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, Article XIII, Section 6 of the Ohio Constitution provides that the General Assembly may restrict a municipalities power of taxation to the extent necessary to prevent abuse of such power, and Article XVIII, Section 13 of the Ohio Constitution states that “laws may be passed to limit the powers of municipalities to levy taxes and incur debts for local purposes;” and
WHEREAS, the General Assembly has determined that it is necessary and appropriate to comprehensively review and amend Chapter 718 of the Ohio Revised Code, setting forth statutory requirements for municipal income tax codes in Ohio; and
WHEREAS, more specifically, the General Assembly enacted H. B. 5 in December 2014, and mandated that municipal income tax codes be amended by January 1, 2016 such that any income or withholding tax is “levied in accordance with the provisions and limitations specified in [Chapter 718];” and
WHEREAS, upon a detailed review of H. B. 5 and the Codified Ordinances of the City of Groveport, this Ordinance is found and determined by this Council to enact the amendments required prior to the January 1, 2016 deadline to be in accord with the provisions and limitations specified in Chapter 718 of the Revised Code; and
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 - Taxation of the Codified Ordinances be amended by adding new “Chapter 182, 2016 Income Tax Code” attached hereto as Exhibit A and incorporated herein by reference.
Section 2. 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 to permit the City to continue to levy its income tax pursuant to Chapter 718 of the Ohio Revised Code, as of January 1, 2016. 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, Clerk of Council
Approved as to form:
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Kevin C. Shannon, Law Director