AN ORDINANCE AMENDING AND REPLACING INCOME TAX CHAPTER 191 OF THE CODIFIED ORDINANCES OF THE CITY OF CIRCLEVILLE LEVYING A TAX TO PROVIDE FUNDS FOR THE PURPOSE OF GENERAL MUNICIPAL OPERATIONS, MAINTENANCE OF EQUIPMENT, NEW EQUIPMENT, EXTENSIONS, ENLARGEMENT AND IMPROVEMENT OF MUNICIPAL SERVICES AND FACILITIES AND CAPITAL IMPROVEMENTS, ON ALL INCOME, SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION EARNED OR RECEIVED BY RESIDENTS OF THE CITY, ON ALL INCOME, SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION EARNED OR RECEIVED BY NON- RESIDENTS OF THE CITY FOR WORK DONE, SERVICES PERFORMED OR RENDERED OR ATTRIBUTED TO WORK DONE OR SERVICES PERFORMED OR RENDERED IN THE CITY, ON THE NET PROFITS EARNED ON ALL BUSINESS, PROFESSIONS OR OTHER ACTIVITIES CONDUCTED BY RESIDENTS OF THE CITY, ON THE NET PROFITS EARNED ON ALL BUSINESSES, PROFESSIONS OR OTHER ACTIVITIES CONDUCTED IN THE CITY BY NONRESIDENTS, AND ON THE NET PROFITS EARNED BY ALL CORPORATIONS DOING BUSINESS IN THE CITY AS THE RESULT OF WORK DONE OR SERVICES PERFORMED OR RENDERED IN THE CITY, REQUIRING THE FILING OF RETURNS AND FURNISHING OF INFORMATION BY EMPLOYERS AND ALL THOSE SUBJECT TO CITY TAX, IMPOSING ON EMPLOYERS THE DUTY OF COLLECTING THE TAX AT THE SOURCE AND PAYING THE TAX COLLECTED TO THE CITY, PROVIDING FOR THE ADMINISTRATION, COLLECTION, AND ENFORCEMENT OF THE TAX, DECLARING VIOLATION THEREOF TO BE A MISDEMEANOR AND IMPOSING PENALTIES THEREFORE, AND DECLARING AN EMERGENCY.
