RESOLUTION NO. 2011-_20 


A RESOLUTION OPPOSING THE STATE OF OHIO 
CENTRALIZING MUNICIPAL INCOME TAX COLLECTION, 
AND DECLARING THE SAME AN EMERGENCY 


WHEREAS, during recent discussions on the State Biennial Budget Bill (HB 153), suggestion has 
been made that the Department of Taxation for the State of Ohio may centralize the collection of 
municipal income taxes resulting in removing the ability of municipalities to collect and administer 
their own locally approved municipal income tax in derogation of the Village of Antwerp’s right 
to home rule; and 

WHEREAS, while the current pending legislation does not contain any provision for the State of 
Ohio to centralize and control the collection of municipal income taxes, the legislation may be 
amended before final consideration requiring the centralizing of municipal income tax at the state 
level; and 

WHEREAS, local municipal income tax is the largest source of revenue for the Village of 
Antwerp, Ohio, and any disruption or interference with the current collection process may be 
harmful to the financial operations of the Village of Antwerp; and 

WHEREAS, the prospect of state controlled municipal income tax collection presents numerous 
administrative difficulties including, but not limited to, the administration of various local tax 
ordinances at the state level; the retention and/or access to tax records; the timing and frequency 
of distribution of collected revenues to the municipality; the reporting of tax collections to the 
municipality; and the impact of planned budget and staffing cuts on the Ohio Department of 
Taxation’s ability to undertake and properly perform the administration of municipal income tax; 
and 

WHEREAS, in the wake of sweeping reductions in the Local Government Fund, municipalities 
in the State of Ohio cannot afford another potential loss of revenue. 

NOW, THEREFORE, BE IT RESOLVED by the Council of the Village of Antwerp, County of 
Paulding, State of Ohio: 

Section 1. The Council of the Village of Antwerp, Ohio, hereby declares its strong opposition to 
any effort by the State of Ohio to centralize and control the collection of municipal income taxes 
in Ohio, and urges the Governor and General Assembly to reject and/or oppose any amendment 
to pending legislation or the introduction of new legislation that may propose centralizing the 
collection and/or control of municipal income taxes at the state level. 

Section 2. The Village Fiscal Officer is hereby authorized and directed to send a certified copy 
of this Resolution to Governor John Kasich and Local Representatives of the Ohio Legislature. 

Section 3. This Resolution is hereby declared to be an emergency measure necessary for the 
immediate preservation of the public health, peace, safety and welfare and for the further reasons 
stated in the preamble hereof. This Resolution shall take effect and be in force immediately upon 


its passage and approval, otherwise, it shall take effect and be in force from and after the earliest 
period allowed by law. 

Passed this ____ day of ____________________, 2011. 

Ray DeLong, Mayor 
Attest: Village of Antwerp 

Loretta Baker, Fiscal Officer 

7100/000/00037837-1.ANH2