The following taxes are hereby levied as permanent or temporary taxes.

     (a)      1 % Permanent Tax.  There is hereby levied a tax of one percent (1%) on salaries, qualifying wages, commissions and other compensation and on net profits as hereinafter provided for the purpose of providing funds for general municipal operations. (Ord. 01-109 approved 10-22-2001; Ord. 2003-116.  Passed 12-16-03.)

     (b)      Additional .50% Temporary Tax Effective 1-1-2007 Through 12-31-2011 and Allocation of It.

          (1)     In addition to the permanent one percent (1%) municipal income tax established by Ordinance B-664 and the temporary one-half percent (.50%) municipal income tax established by Ordinance 2002-27, there is hereby levied a temporary one-half percent (.50%) municipal income tax on salaries, wages, commissions and other compensation as hereinafter provided for the purpose of providing funds to be allocated for the Capital Improvement Fund, the Sewer and Water Extension Fund, the Street Resurfacing Fund, the Kaubisch Memorial Library, the Recreation Fund, the Beautification Fund, and the remainder to the General Fund. 

          (2)     The funds collected under the provisions of this subsection (b) establishing the renewal of the additional temporary one-half percent (.50%) municipal income tax shall be allocated as follows:

               A.     $30,000.00 to the Recreation Fund.

               B.     $30,000.00 to the Kaubisch Memorial Library.

               C.     $200,000.00 to the Street Resurfacing Fund.

               D.     $200,000.00 to the Sewer and Water Extension Fund.

               E.     $10,000.00 to the Beautification Fund.

               F.     $200,000.00 to the Capital Improvement Fund.

The balance of funds available from this tax shall be placed in the General Fund.  This is a renewal of a tax first passed in 1981 for five (5) years and renewed thereafter.

          (3)     The additional temporary one-half percent (.50%) municipal income tax shall be levied, collected and paid within respect to the wages, salaries, commissions, sheltered annuities, bonuses, other compensation, net profits of businesses and professions or other activities earned or paid on or after January 1, 2007.  The temporary one-half percent (.50%) tax was last established by Ordinance 2000-59, running from January 1, 2002 to December 31, 2006.

          (4)     This subsection (b) shall continue to be in effect only until December 31, 2011, in so far as the levy of taxes at the rate of an additional temporary one-half percent (.50%) is concerned.

               (Ord. 2005-71.  Approved by voters November 8, 2005.)

     (c)      Additional .50%Temporary Tax Effective 1-1-2008 Through 12-31-2012 and Allocation of It.

          (1)     In addition to the permanent one percent municipal income tax established by Ordinance No. B-664, and the temporary one-half percent municipal income tax established by Ordinance No. 2005-71, there is hereby levied a temporary .50 percent municipal income tax on salaries, wages, commissions and other compensation for a period of five years, as hereinafter provided for the purpose of providing funds to be allocated to the Fostoria’s Safety Forces, Infrastructure and Community Development.

          (2)     Said additional temporary .50 percent municipal income tax shall be levied, collected and paid with respect to the wages, salaries, commissions, sheltered annuities, bonuses, other compensation, net profits of businesses and professions or other activities earned or paid on or after January 1, 2008.  The original temporary one-half percent tax, (now being replaced with a .50 percent tax), was originally established by Ordinance No. 97-8, running from January 1, 1998 to December 31, 2007.

          (3)      Subsection (c) hereof shall continue to be in effect only until December 31, 2012, in so far as the levy of taxes at the rate of an additional temporary .50 percent is concerned.

               (Approved by the voters November 7, 2005; Ord. 2006-94.  Passed 8-15-06.)