200 Grove Street • Wintersville, OH 43953-3866 • (740) 266-3175 • Walt Ziemba - Village Administrator • Bob Gale - Mayor
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Village of Wintersville
Wage Tax Ordinance
Ordinance No. 1995-2

AN ORDINANCE LEVYING A TAX TO PROVIDE FUNDS FOR THE PURPOSE OF GENERAL MUNICIPAL OPERATIONS, MAINTENEANCE, REPLACEMENT AND REPAIR OF EQUIPMENT FOR USE OF THE VILLAGE, REPAIR, REPLACEMENT AND IMPROVEMENTS TO THE STREETS OF THE VILLAGE, MAINTENEANCE, ENLARGEMENT AND IMPROVEMENT OF MUNICIPAL SERVICES AND FACILITIES AND CAPITAL IMPROVEMENTS IN AND FOR THE VILLAGE, RECREATION, PROVIDING FOR THE HIRING OF A WAGE TAX, ADMINISTRATOR, PROVIDING FOR THE ADMINISTRATION, COLLECTION AND ENFORCEMENT OF SAID TAX INCLUDING BUT NOT LIMITED TO THE PAYMENT OF SALARIES, PURCHASING OF EQUIPMENT AND THE LIKE NECESSARY FOR THE OPERATION AND MAINTENANCE OF THE WAGE TAX OFFICE. ON ALL SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION EARNED BY NON-RESIDENTS OF THE VILLAGE OF WINTERSVILLE AND FOR WORK DONE OR SERVICES PERFORMED OR RENDERED IN THE VILLAGE OF WINTERSVILLE. ON THE NET PROFITS EARNED BY ALL BUSINESSES, PROFESSIONS AND OTHER ACTIVITIES CONDUCTED BY RESIDENTS OF THE VILLAGE OF WINTERSVILLE. ON THE NET PROFITS EARNED ON ALL BUSINESSES, PROFESSIONS AND OTHER ACTIVITIES CONDUCTED IN THE VILLAGE OF WINTERSVILLE BY NON-RESIDENTS AND ON THE PROFITS EARNED BY ALL CORPORATIONS DOING BUSINESS IN THE MUNICIPALITY RENDERED IN THE VILLAGE OF WINTERSVILLE REQUIRING THE FILING OF RETURNS AND FURNISHING OF INFORMATION BY EMPLOYERS AND ALL THOSE SUBJECT TO SAID TAX IMPOSING ON THE EMPLOYERS THE COLLECTING THE TAX AT THE SOURCE AND PAYING THE SAME TO THE VILLAGE OF WINTERSVILLE DECLARING VIOLATION THEREOF TO BE A MISDEMEANOR AND IMPOSING PENALTIES THEREFORE.

Now, Therefore, this Ordinance is hereby entered into by the Village of Wintersville, County of Jefferson, State of Ohio, as follows:

SECTION 1. PURPOSE:

To provide funds for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the
Village of Wintersville there shall be, and is hereby, levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.

SECTION 2. DEFINITIONS:

As used in this Ordinance 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.

ADMINISTRATOR: The individual or corporation designated by the ordinance, employed by the Village of Wintersville, to administer and enforce the provisions of the ordinance.

ASSOCIATION: A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.

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