(A) Ordinance 2019-04, effective January 1, 2018, and corresponding changes to R.C. Chapter 718, apply to municipal taxable years beginning on or after January 1, 2018. All provisions of this chapter apply to taxable years beginning 2018 and succeeding taxable years.
(B) For municipal taxable years beginning before January 1, 2018, the municipality shall continue to administer, audit, and enforce the income tax of the municipality under R.C. Chapter 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2018.
(Ord. 15-77, passed 12-21-2015; Am. Ord. 2019- 04, passed 1-7-2019)
Statutory reference:
Authority for tax on income and withholding tax, see R.C. § 718.04