Label
New ¼ (.25) Percent Income Tax Levy
Title
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.
Body
SUMMARY & BACKGROUND:
At the general election held on November 3, 2026, the electors of the City of Toledo voted to approve this Ordinance levying a new one-quarter (1/4%) income tax for the purpose of neighborhood safety, and police and fire safety force operations, including criminal gang disruption.
Summary
NOW THEREFORE 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 1905.01 and 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.
Vote on emergency clause: yeas _____, nays _____.
Passed: _________________, 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