(a) Ordinance 2015-35, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 192 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 2015-35 does not repeal the existing sections of Chapter 191 for any taxable year prior to 2016, but rather supersedes Chapter 191 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the City of Amherst shall continue to administer, audit, and enforce the income tax of the City of Amherst under ORC 718 and ordinances and resolutions of the City of Amherst as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 24-09. Passed 2-26-24.)