(A) This Chapter 95A, effective January 1, 2016, and corresponding changes to R.C. Chapter 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 95A apply to taxable years beginning 2016 and succeeding taxable years.
(B) This Chapter 95A does not repeal the existing sections of Chapter 95 for any taxable year prior to 2016, but rather amends Chapter 95 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the city shall continue to administer, audit, and enforce the income tax of the city under R.C. Chapter 718 and ordinances and resolutions of the city as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Related provisions, see R.C. § 718.04