Introduced By: ___________________

Seconded By: ___________________

AN ORDINANCE AMENDING THE DEFINITION OF “OTHER COMPENSATION” UNDER SECTION 171.03 (1) OF THE VILLAGE OF MANTUA’S CODIFIED ORDINANCES CONCERNING THE IMPOSITION AND COLLECTION OF INCOME TAX, AND DECLARING AN EMERGENCY

WHEREAS, Chapter 171 of Mantua’s Village Code of Ordinances defines the opportunity of the Village to levy and collect an income tax; and

WHEREAS, Section 171.03 (1) defines all sources of a resident’s income which may be taxed by the Village; and

WHEREAS, questions have arisen throughout the State of Oho as to whether a local municipality can subject a resident’s lottery winnings to municipal income tax obligations; and

WHEREAS, Village Council desires to amend this section to clearly reflect that such winnings will be subject to Mantua municipal income tax levy and collection; and

WHEREAS, Village Council desires to modify these provisions effective immediately;

NOW, THEREFORE, BE IT ORDAINED by the Council for the Village of Mantua, County of Portage, State of Ohio, that:

Section 1. That Section 171.03 (1) of the Mantua Code of Ordinances be amended and modified to read as follows:

1. On all salaries, wages, commissions and other compensation earned and received or earned and accrued during the effective period of this chapter by residents of the Village. “Other compensation” shall include, but not be limited to, income from gaming, wagering, lotteries (including the Ohio State lottery) in an amount of One Thousand Dollars ($1,000.00) or greater, and schemes of chance.

Section 2. It is hereby 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 action were in meetings open to the public in compliance with all legal requirements, including Section 121.22 of the Ohio Revised Code.

Section 3. This Ordinance is hereby declared to be an emergency measure necessary for the preservation of the public peace, health and safety of this municipality and for the further reason that Council wishes to modify this definition at the earliest possible opportunity. Wherefore, provided it receives the affirmative vote of five or more of the members elected or appointed to this Council, this Ordinance shall take effect and be in force immediately upon its passage by Council and approval of the Mayor; otherwise, it shall take effect and be in force from and after the earliest time allowed by law.

Adopted:________________________ Effective:________________________ Attest:________________________ Clerk of Council

Approved:________________________ By:________________________ Mayor Claude Hopkins

I, Betsy Woolf, Clerk of the Village of Mantua, Ohio, hereby certify that this Ordinance was duly published by public posting at predesignated posting places.

______________________
Betsy Woolf, Mantua Village Clerk-Treasurer

1st Reading: _________

2nd Reading: _________

3rd Reading: _________

Approved as to be Legal Form by:

___________________________
David M. Benjamin, Village Solicitor