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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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