File #: R-153-21    Version: 1 Name:
Type: Resolution Status: Approved
File created: 3/19/2021 In control: City Council
On agenda: 3/30/2021 Final action: 3/30/2021
Title: Resolution expressing strong opposition to HB 157, which would repeal the state's temporary municipal income tax withholding policy established during the COVID-19 pandemic; and declaring an emergency.
Label
Councilwoman Moline

Title
Resolution expressing strong opposition to HB 157, which would repeal the state's temporary municipal income tax withholding policy established during the COVID-19 pandemic; and declaring an emergency.

Summary
WHEREAS, the COVID-19 pandemic has created a situation where many places of employment have required or permitted employees to work from home for the safety of the employees and their families and to slow the spread of COVID-19 throughout the community; and

WHEREAS, House Bill 197 adopted on March 27, 2020, in part, clarified municipal income tax withholding rules for individuals working from home during the COVID-19 pandemic, providing that employees working from home during the pandemic are considered to be working at their regular place of work, allowing employers to continue withholding municipal income taxes based on principal place of work, rather than where they actually are working during the pandemic; and

WHEREAS, Toledo City Council has been advised that on Wednesday, March 10, the Ohio House Ways and Means Committee held a second hearing for all testimony on HB 157, which would repeal Section 29 of HB 197, effectively repealing the state's municipal income tax withholding policy during the COVID-19 pandemic; and

WHEREAS, if this bill were to become law, both municipalities and businesses would immediately experience substantial impacts. The repeal of this provision would create an immediate budget destabilization for municipalities and would also impact businesses with the administrative burden of tracking, reporting, and remitting income taxes based on employees' work-from-home locations, increasing the cost of doing business in Ohio municipalities; NOW, THEREFORE,

Be it resolved by the Council of the City of Toledo:

SECTION 1. That Toledo City Council strongly opposes HB 157 and urges all members of the General Assembly to continue to support the temporary income ta...

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