(A) This chapter is effective January 1, 2016 and corresponds with changes to R.C. Chapter 718, and applies to municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) This chapter does not repeal the existing Chapter 93 for any taxable year prior to 2016, but rather replaces Chapter 93 effective January 1, 2016 going forward. For municipal taxable years beginning before January 1, 2016, the village shall continue to administer, audit, and enforce the income tax of the village under R.C. Chapter 718 and ordinances and resolutions of the Village as that statute and those ordinances and resolutions existed before January 1, 2016.
(Uncodified Section 2 of Am Sub HB 5, passed Dec 2014; R.C. § 718.04) (Ord. 2015-12, passed 11-9-15)