(A) Ord. 182-2015, effective 1-1-2016, and corresponding changes to Ohio R.C. Ch. 718, apply to municipal taxable years beginning on or after 1-1-2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ord. 182-2015 does not repeal the existing sections of this chapter for any taxable year prior to 2016, but rather amends pervious regulations, effective 1-1-2016. For municipal taxable years beginning before 1-1-2016, the municipality shall continue to administer, audit, and enforce the income tax of the municipality under Ohio R.C. Ch. 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before 1-1-2016.
(Prior Code, § 880.02) (Ord. 182-2015, passed 11-23-2015)