Title
TO AMEND TAX CODE SECTION 161.18 - CREDIT FOR TAX PAID TO ANOTHER MUNCIPALITY, OF THE CODIFIED ORDINANCES OF THE CITY OF GAHANNA, AND TO DECLARE AN EMERGENCY.
Body
WHEREAS, the City has identified areas of Chapter 161, of the Codified Ordinances of the City of Gahanna that need clarified and updated; and all for the preservation of the public peace, property, health, safety and welfare;
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF GAHANNA, COUNTY OF FRANKLIN, STATE OF OHIO:
Section 1. That Section 161.18, of the Codified Ordinances of the City of Gahanna is hereby amended as set forth in EXHIBIT A, attached hereto and made a part herein.
Section 2. That the credit became effective with respect to taxable income earned and/or received on and after January 1, 1989, and the purpose of and intention behind the revisions being made to this section on January 6, 2015 are to provide clarification and to carry out the intent behind the credit since such effective date.
Section 3. That existing Section 161.18, or any ordinances or parts of ordinances in conflict herewith, are hereby repealed.
Section 4. That, for the reasons set forth in the preamble herein above, this Ordinance is declared emergency legislation and shall be in full force and effect on January 6, 2015 upon passage by this Council and on date of signature approval by the Mayor.