Label
New ¼ (.25) Percent Income Tax Levy
Title
Providing for an election on the question of the approval of the passage of an ordinance to amend Chapter 1905 of the Toledo Municipal Code to provide for a new temporary one-quarter percent (1/4%) municipal income tax for a period commencing January 1, 2027, and ending December 31, 2030, for the purpose of allocating the levy proceeds to the General Fund to be dedicated to neighborhood safety expenditures, and police and fire safety force operations, including criminal gang disruption; and declaring an emergency.
Summary
SUMMARY & BACKGROUND:
WHEREAS, Chapter 1905 of the Toledo Municipal Code currently provides for, among other things, the levying of municipal income taxes of one percent and one-half percent as continuing levies, and of three-quarters percent and one-quarter percent as temporary levies (all collectively the Existing Levies); and
WHEREAS, this Council desires and believes it necessary to approve an ordinance to provide for a new temporary one-quarter percent (1/4%) municipal income tax during a period commencing on January 1, 2027, and ending December 31, 2030, for the purposes of allocating the levy proceeds to the General Fund to be dedicated to neighborhood safety expenditures, and police and fire safety force operations, including criminal gang disruption; and
WHEREAS, the provisions of Chapter 718 of Ohio Revised Code require that the passage of such an ordinance receive the approval of the electors of the City; NOW, THEREFORE,
NOW THEREFORE, Be it resolved by the Council of the City of Toledo that:
SECTION 1. That the Council hereby authorizes and directs that there be submitted to the electors of the City of Toledo at an election to be held on November 3, 2026, the question of the approval of the passage of an ordinance to create a new Section 1905.012 of the Toledo Municipal Code in order to provide, among other things, for the levying of a new temporary one-quarter percent (1/4%) municipal income tax during a period commencing on January 1, 2027, and ending December 31, 2030, for the purpose of allocating the levy proceeds to the General Fund to be dedicated to neighborhood safety expenditures, and police and fire safety force operations, including criminal gang disruption, and which temporary one-quarter percent (1/4%) income tax shall be in addition to the Existing Levies.
SECTION 2. That the proposed ordinance submitted to the electors of the City for their approval pursuant to this resolution shall be as follows:
ORD. 301-26
Amending Chapter 1905 of the Toledo Municipal Code by creating a new Section 1905.012 to provide, among other matters, for a new temporary one-quarter percent (1/4%) municipal income tax for a period commencing January 1, 2027, and ending December 31, 2030, for the purpose of allocating the levy proceeds to the General Fund to be dedicated to neighborhood safety expenditures, and police and fire safety force operations, including criminal gang disruption, and for the allocation of those funds.
Be it ordained by the Council of the City of Toledo:
SECTION 1. That new Section 1905.012 of the Toledo Municipal Code is created and established; To wit:
“1905.012 Declaration of purpose and levying of tax for neighborhood safety, and police and fire safety force operations, including criminal gang disruption, and for the imposition, crediting, allocation and use of proceeds of that tax.
(A) In addition to the income taxes levied pursuant to Sections 1905.01 and 1905.011, for a period commencing January 1, 2027, and ending December 31, 2030, there shall be and is hereby levied an annual tax at the uniform rate of one-quarter percent (0.25%) per year on the income of every person residing in or earning or receiving income in the Municipality which shall be allocated to the General Fund for neighborhood safety expenditures, and police and fire safety force operations, including criminal gang disruption.
(B) That tax shall be imposed on the municipal taxable income of every person who resides in or who earns or receives income in the Municipality measured in the same manner as set forth in Section 1905.03 with respect to the City's municipal income taxes levied pursuant to Sections 1905.01and 1905.011; and as provided in Section 1905.01 (C) and (D) shall be levied in accordance with the provisions of Chapter 718 of the Ohio Revised Code, the provisions of which are thereby and hereby incorporated by reference.
(C) Notwithstanding any other provision of this Chapter 1905, all of the funds collected under the provisions of this Section 1905.012 shall be allocated and used for the following purposes and in the following order:
(1) Administration. Such part thereof as shall be necessary to defray all costs of collecting, administering and enforcing the provisions of this Chapter 1905, as the same would relate to the income tax levied pursuant to this Section, shall be appropriated by Council to the Income Tax Division.
(2) Allocation of Net Proceeds. The balance of funds resulting from that income tax, being the net proceeds thereof, shall be available for appropriation, as deemed necessary by the Council of the Municipality, from the General Fund solely for the purpose of neighborhood safety expenditures, and police and fire safety force operations, including criminal gang disruption.
The transfer or use of any such net proceeds for any other purpose is prohibited.”
SECTION 2. The Council finds and determines that all formal actions of this Council and of any of its committees concerning and relating to the passage of this Ordinance were taken, and all deliberations of this Council and of any of its committees that resulted in such formal action were held, in meetings open to the public, in compliance with the law, including as applicable Section 121.22 and 121.221 of the Ohio Revised Code.
SECTION 3. That this Ordinance shall be in full force and effect from and after January 1, 2027.
SECTION 3. That it is the desire and request of this Council that the ballot language presented to the electors of the City for said question shall be substantially in the following form:
A Majority Affirmative Vote is Necessary for Passage.
Shall Ordinance (Ordinance No. ____-26) providing for a new temporary one-quarter percent (1/4%) city of Toledo levy on income for the period commencing on January 1, 2027, and ending on December 31, 2030, which shall be in addition to the city of Toledo’s other levies on income, for the purpose of allocating the levy proceeds to the General Fund to be dedicated to neighborhood safety expenditures, and to police and fire safety force operations, including criminal gang disruption, be passed?
____________ For the Income Tax
____________ Against the Income Tax
SECTION 4. That the Mayor and the Director of Law are each authorized to further or differently summarize the proposed amendment to Chapter 1905 of the Toledo Municipal Code as presented in this Resolution or to adjust the ballot language as provided in Section 3 for the purpose of creating an appropriate ballot if requested or required by the Lucas County Board of Elections, the Ohio Secretary of State or other governing or judicial authority.
SECTION 5. That the Clerk of Council be and he is hereby authorized and directed to file a certified copy of this Resolution with the Board of Elections of Lucas County, Ohio, before 4 p.m. on August 5, 2026.
SECTION 6. That this Council finds and determines that all formal actions of this Council and of any of its committees concerning and relating to the adoption of this Resolution were taken, and that all deliberations of this Council and of any of its committees that resulted in those formal actions were held, in meetings open to the public, in compliance with the law, including as applicable, Sections 121.22 and 121.221 of the Ohio Revised Code.
SECTION 7. That this Resolution hereby is declared to be an emergency measure and shall be in force and effect from and after its adoption. The reason for the emergency lies in the fact that same is necessary for the immediate preservation of the public peace, health, safety, and property and for the further reason that this Resolution must be immediately effective in order to comply with the statutory deadline for submission of the question to the electors at an election on November 3, 2026.
Vote on emergency clause: yeas _____, nays _____.
Adopted _________________, as an emergency measure: yeas _____, nays _____.
Attest: ________________________ __________________________________
Clerk of Council President of Council
Approved: _____________________ __________________________________
Mayor
I hereby certify that the above is a true and correct copy of an Ordinance passed by Council ________________________.
Attest: ________________________
Clerk of Council