(A) No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of any member or employee of the Ohio general assembly including the lieutenant governor which income is received as a result of services rendered as such member or employee and is paid from appropriated funds of this state.
(B) No municipal corporation other than the municipal corporation of residence and the city of Columbus shall levy a tax on the income of the chief justice or a justice of the supreme court received as a result of services rendered as the chief justice or justice. No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of a judge sitting by assignment of the chief justice or on the income of a district court of appeals judge sitting in multiple locations within the district, received as a result of services rendered as a judge.
Renumbered as § 718.50 by 130th General Assembly File No. TBD, HB 5, §1, eff. 3/23/2015, applicable to municipal taxable years beginning on or after 1/1/2016.
Amended by 128th General AssemblyFile No.9, HB 1, §101.01, eff. 10/16/2009.
Effective Date: 02-21-1967
Related Legislative Provision: See 128th General AssemblyFile No.9, HB 1, §803.20.
Note: This section is set out twice. See also § 718.04 , as amended by 131st General Assembly File No. TBD, HB 64, §101.01, eff. 9/29/2015, applicable to municipal taxable years beginning on or after 1/1/2016.
Section: Previous 718.012 718.02 718.02-2 718.021 718.03 718.03-2 718.031 718.04 718.04-2 718.041 718.05 718.05-2 718.051 718.051-2 718.052 NextLast modified: October 10, 2016