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An Ordinance Adopting Chapter 881 Regarding Municipal Income Tax

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An Ordinance Adopting Chapter 881 Regarding Municipal Income Tax
Effective January 1, 2016

Ordinance No. 2015-19, Village Of Yellow Springs, Ohio

Interested persons will take note that the Village Council of Yellow Springs on Monday, Nov. 2, 2015, gave first reading to an ordinance, text to follow.

Council gave a second reading and passed into law during a public hearing on Monday, Nov. 16, 2015, in the Bryan Community Center, 100 Dayton St.

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 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 of the Ohio Revised Code; and

WHEREAS, upon a detailed review of H. B. 5 and the Codified Ordinances of the Village of Yellow Springs, 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;


Section 1.Chapter 881 of the Codified Ordinances be adopted to read as set forth in the document entitled “Chapter 881, Income Tax” attached hereto as Exhibit A and incorporated herein by reference.

Section 2.This Ordinance shall take effect and be in force from and after January 1, 2016.

Karen Wintrow, President



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