A CHAPTER levying a tax to provide funds for the purposes of the design and installation of storm sewers, street improvements and repairs, the acquisition of right-of-way for storm sewers and streets, debt retirement, parks and recreational programs, and acquiring, constructing and otherwise improving village streets, sidewalks, sewers and other capital improvements for the village:
- On all salaries, wages, commissions and other compensation* earned by residents of the Village of Archbold
- On all salaries, wages, commissions and other compensation* earned by non-residents of the Village of Archbold for work done or services performed or rendered in the Village of Archbold
- On the net profits of all unincorporated businesses, professions, or other activities from sales made, work done, and services performed or rendered, or businesses or other activities conducted in the Village of Archbold, whether or not such unincorporated businesses, professions, or other activities have an office or place of business in the Village of Archbold
- On a resident’s share of the net profits of an unincorporated business, profession, or other activity whether located in or outside the Village of Archbold, not attributable to Archbold
- On the net profits of all corporations from sales made, work done, and services performed or rendered, or business or other activities conducted in the Village of Archbold, whether or not such corporations have an office or place of business in the Village of Archbold
Requiring the filing of returns and the furnishing of information by employers and all those subject to said tax:
- Imposing on employers the duty of collecting the tax at the source and paying the same to the Village of Archbold
- Providing for the administration, collection and enforcement of said tax
- Declaring violation thereof to be a misdemeanor and imposing penalties therefor.
*Other types of income that are taxable or not excludable: Bonuses, fees, vacation pay, severance pay, sick pay (including third party), SUB pay, deferred compensation, nonqualified deferred compensation (when taxable for Medicare), group term life, value of personal use of company vehicle, retirement pick-up, board paid retirement/board paid Medicare (employee’s share), unused housing allowance, honorariums, ordinary gains, prizes/lotteries/winnings, etc.
To view the Codified Tax Ordinance, click here. View the Code, go to Title III and open Chapter 33 for Income Tax.