2023-75 AN ORDINANCE AMENDING CHAPTER 882 ENTITLED “INCOME TAX” OF THE VERMILION CODIFIED ORDINANCES IN ACCORDANCE WITH OHIO HOUSE BILL 33, THE STATE BIENNIUM BUDGET BILL, WHICH MADE SEVERAL CHANGES TO THE OHIO MUNICIPAL TAX, AND DECLARING AN EMERGENCY
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 municipality’s 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 enacted House Bill 33 in July of 2023, making several changes to Ohio’s municipal income tax law that must be adopted by the city and in be effect by January 1, 2024.
NOW, THEREFORE BE IT ORDAINED by the Council of the City of Vermilion, Counties of Erie and Lorain, State of Ohio:
SECTION 1. That Chapter 882 of the Codified Ordinances of the City of Vermilion be amended to read as set forth in the document titled, “City of Vermilion Income Tax Ordinance” attached hereto and expressly incorporated herein as Exhibit A.
SECTION 2. That this Ordinance and Exhibit A, amended Chapter 882, “Income Tax,” shall take effect and be in force from and after January 1, 2024, for tax years beginning on or after January 1, 2024. Chapter 882, “Income Tax,” of the Codified Ordinances of the City of Vermilion as it existed prior to the effective date of this Ordinance shall remain in full force and effect through tax years beginning on or before December 31, 2023.
SECTION 3. It is found and determined that all formal actions of this Council concerning and relating to the 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 actions were in meetings open to the public and in compliance with all legal requirements, including Section 121.22 of the Ohio Revised Code.
SECTION 4. This Ordinance is hereby declared to be an emergency measure necessary for the immediate preservation of the public health, safety and general welfare of the City and its residents and for the further reason that it is necessary to meet the deadline imposed by H.B. 33 for the income tax changes to take effect. Wherefore, this Ordinance shall be in full force and effect immediately upon its adoption and approval by the mayor.
ORDINANCE 2023-75 EXHIBIT A