(A) This, effective January 1, 2016, and corresponding changes to R.C. Chapter 718, shall apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this subchapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) This subchapter does not repeal the existing Ord. 18-11 for any taxable year prior to 2016, but rather amends that ordinance effective January 1, 2016. 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 R.C. Chapter 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1,2016.
(Ord. 18-15, passed 11-2-2015)
Editor’s note:
A copy of Ordinance 18-11, passed 11-28-2011, is available at the Village Hall.
Statutory reference:
Related provisions, see R.C. § 718.04