Jerome Village Income Charge

[John Su]

Is anyone familiar with Jerome Village?  On its resident fees page, it states that the Jerome Village Community Development Authority can charge up to 2% income charge.  It sounds like it's a 2% income tax.  

"Income Charge- This charge may only be levied by the Board in accordance with the Community Authority Declaration. This charge is currently not in effect and can only be levied after the Developer is no longer entitled to appoint members of the JVCA Board. The fee may be levied at a maximum rate of 2% based on the income of residents and profits of businesses located within the boundaries of the Jerome Village Community Authority each as further defined in the Declaration. While the maximum rate is a 2% charge, the JVCA board can only levy 1%, with the second 1% being implemented by a public vote."

Questions:

1.  Is it common in Columbus for a subdivision to charge an income tax?  What other subdivisions in Columbus have this type of income charge?  If the charge can only be levied after we vote for the new board, assuming all the board members are residents of Jerome Village, why would anyone vote for this income charge? 

2.  What is this income tax used for?  I understand that that a home in Jerome Village would already have property tax, that would include additional fees for the roads, infrastructure, etc. and that it's based upon "millage" and the home's assessed value.  So what would this 2% income tax be used for?  

3.  If I'm an out of state investor, is this income tax based upon income made in Ohio or does it include all my income, regardless of where I've earned it?  

Thanks!