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INTRODUCED BY:

SPONSORED BY:

1st Rdg: 4-14-16

ADMINISTRATION
J. Tulley
CITY OF MACEDONIA, OHIO
ORDINANCE NO. 32 - 2016

AN EMERGENCY ORDINANCE AMENDING SECTIONS 182.01(B), 182.03


AND 182.04(A) OF THE CODIFIED ORDINANCES OF THE CITY OF
MACEDONIA, OHIO, IN ORDER TO INCREASE THE CITYS INCOME
TAX RATE TO TWO AND ONE-HALF PERCENT (2 %) FOR A FIVEYEAR PERIOD STARTING ON OCTOBER 1, 2016 AND ENDING ON
DECEMBER 31, 2021 AND THEREAFTER AT THE RATE OF TWO AND
ONE-QUARTER PERCENT (2 %) FOR ROAD IMPROVEMENTS AND
STORM WATER PROJECTS; AND SUBMITTING SAME TO THE
ELECTORS ON AUGUST 2, 2016.

WHEREAS, the Administration and City Council recognize it is necessary and in the
best interests of all residents and businesses to make immediate road and storm water
improvements within the City to seek voter approval to increase the City income tax rate to two
and one-half percent (2 %) for a five-year period beginning October 1, 2016, and thereafter at
the rate of two and one-quarter percent (2 %); and
WHEREAS, City Council and the Citys Administration wish to forward this Ordinance
to the Summit County Board of Elections to be placed on the ballot for approval by the electorate
at a Special Election to be held on August 2, 2016.
NOW, THEREFORE, BE IT ORDAINED by the Council for the City of Macedonia,
County of Summit and State of Ohio, that:
Section 1. That Section 182.01(B) of the Codified Ordinances of the City of Macedonia,
Ohio, be and the same is, hereby amended as follows:
182.01 EFFECTIVE PERIOD.

***
(B(1))The annual tax is levied at a rate of 2.0% (two percent) on and after July 1, 1997
through December 31, 2010, at a rate of 2 % (two and one fourth percent) on and after
January 1, 2011 through December 31, 2013, at a rate of 2.0% (two percent) on and after
January 1, 2014 through June 30, 2017September 30, 2016, at a rate of 2 % (two and
one half percent) on and after October 1, 2016 through December 31, 2021, and at a rate
of 1 % (one and three fourths2 % (two and one-quarter percent) on and after July 1,
2017 January 1, 2022. The tax is levied at a uniform rate on all persons residing in or
earning or receiving income in the City of Macedonia. The tax is levied is levied on
income, qualifying wages, commissions and other compensation, and on net profits as
hereinafter provided in Section 3 of this Ordinance and other sections as they may apply.
(B)(2)The net proceeds of the income tax levied atup to the rate of 2.0% (two percent) or
the
applicable rate at the time the tax is imposed remaining after meeting the expenses for
collecting, administering and enforcing Macedonias Municipal Income Tax shall be
applied
in each fiscal year as follows; Fifty percent (50%) of all net income tax proceeds shall be
allocated to current operating expenses, Eight and one half percent (8 %) to general

Ordinance No.________- 2016


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improvements, Twelve and one half percent (12 %) to park and recreation, capital
improvements, maintenance and operating expenses, Twenty Nine percent (29.0%) to
police,
fire and service department operating expenses. Sums going to capital improvements
shall
include the payment of principal and interest on general indebtedness incurred for such
capital improvements or as otherwise provided by the code. The net proceeds of the
income tax levied in excess of the rate of 2.0% (two percent) shall be applied for road
improvements and storm water projects.

***
Section 2. That Section 182.03 of the Codified Ordinances of the City of Macedonia,
Ohio, be and the same is, hereby amended as follows:
182.03 IMPOSITION OF TAX.
The income tax levied by the City of Macedonia at a rate of two percent (2.0%) is levied
on the Municipal Taxable Income of every person residing in and/or earning and/or
receiving income in the City of Macedonia through September 30, 2016. On and after
October 1, 2016 through December 31, 2021, the income tax levied by the City of
Macedonia shall be at a rate of two and one-half percent (2 %). On and after January
1, 2022, the income tax levied by the City of Macedonia shall be at the rate of two and
one-quarter percent (2 %).

***
Section 3. That Section 182.04(A) of the Codified Ordinances of the City of Macedonia,
Ohio, be, and the same is, hereby amended as follows:
182.04COLLECTION AT SOURCE.
Witholding provisions.
(A) Each employer, agent of an employer, or other payer located or doing business in the
City of Macedonia shall withhold an income tax from the qualifying wages earned and/or
received by each employee in Macedonia. Except for qualifying wages for which
withholding is not required under Section 3 or division (B)(4) or (6) of this section, the
tax shall be withheld at the rate, specified in Section 3 of this ordinance, of 2.0% (two
percent) until June 30, 2017September 30, 2016. On and after JulyOctober 1, 20176
through December 31, 2021, the tax withheld shall be 2 1 % (onetwo and three
fourthsone half percent). On and after January 1, 2022, the tax withheld shall be 2 %
(two and one quarter percent). An employer, agent of an employer, or other payer shall
deduct and withhold the tax from qualifying wages on the date that the employer, agent,
or other payer directly, indirectly, or constructively pays the qualifying wages to, or
credits the qualifying wages to the benefit of, the employee.

***
Section 4. That the form of ballot to be cast at the election on the question of such tax
levy
shall be as authorized by the Secretary of State and/or the Board of Elections, but substantially as
follows:

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PROPOSED INCREASE OF CITY INCOME TAX RATE OF TWO AND ONE-HALF
PERCENT (2 %) BEGINNING ON OCTOBER 1, 2016 AND ENDING ON DECEMBER 31,
2021 AND THEREAFTER AT THE RATE OF TWO AND ONE-QUARTER PERCENT
(2 %) FOR ROAD IMPROVEMENTS AND STORM WATER PROJECTS.
A majority affirmative vote is necessary for passage.
Shall Ordinance No._____-2016, amending Codified Ordinance Sections 182.01(B), and
182.03 and 182.04(A) increasing the Citys current income tax rate to the rate to two and onehalf percent (2 %) beginning on October 1, 2016 and ending on December 31, 2021 and
thereafter at the rate of two and one-quarter percent (2 %) to secure funds for Road
Improvements and Storm Water Projects be adopted?
________________YES
________________NO
Section 6.
That PROVIDED THIS Ordinance is approved by a majority of the
electorate of the City of Macedonia at the special election on August 2, 2016, Ordinance 1252015, as amended by Ordinance 2-2016, shall be amended as contemplated in this Ordinance.
The rest and remainder of Chapter 182 shall remain in full force and effect.
Section 7. That effective 12:01 a.m., October 1, 2016, the above sections of Chapter 182
of the Codified Ordinances of the City of Macedonia, Ohio, are hereby amended as set forth
herein, and thenceforth all sections of Chapter 182 of the Codified Ordinances of Macedonia
shall incorporate and shall be interpreted to include the changes made herein; provided that this
Ordinance is approved by a majority of the electorate of the City of Macedonia at a special
election scheduled on August 2, 2016.
Section 8. It is found and determined that all formal actions of this Council concerning
and relating to the adoption of this ordinance were adopted in an open meeting of this Council,
and that all deliberations of Council, and of any of its committees, that resulted in such formal
action were in meetings open to the public in compliance with all legal requirements.
WHEREFORE, this Ordinance is hereby declared to be an emergency measure
immediately necessary for the preservation of the public peace, health, safety, convenience and
welfare of the City of Macedonia and the inhabitants thereof, for the reason that it provides for
the daily operation of a municipal department, and provided it receives the affirmative vote of
three (3) or more of the members elected or appointed to this Council, it shall take effect and be
in force from and after the earliest period allowed by law.
PASSED: __________________________________
EFFECTIVE: _

________________

POSTED: ___________________
MAYOR:

________________________________________
Joseph Migliorini

ATTEST:

________________________________________
Josephine Arceci, CMC, Clerk of Council

Ordinance No.________- 2016


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