(A) This Ordinance, originally 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 191 apply to taxable years beginning 2016 and succeeding taxable years.
(B) In accordance with division (A) of section 718.04 of the Revised Code, the provisions of sections 718.80, 718.81, 718.82, 718.83, 718.84, 718.85, 718.851, 718.86, 718.87, 718.88, 718.89, 718.90, 718.91, 718.92, 718.93, 718.94 and 718.95 of the Revised Code are hereby specifically adopted and incorporated into this Chapter 191 of the Codified Ordinances of the City of Ashtabula, effective January 31, 2018. Those provisions apply to taxable years beginning on or after January 1, 2018.
(C) This Ordinance does not repeal the existing sections of Chapter 189 of the Codified Ordinances of the City of Ashtabula for any taxable year prior to 2016, but rather amends Chapter 189 effective January 1, 2016 and/or January 1, 2018, as indicated above. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 2018-19. Passed 2-26-18.)