(A) Significant and wide-ranging amendments to ORC Chapter 718 were enacted by Amended Substituted House Bill 5 ("Am Sub H.B. 5"), passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014; and Am Sub H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by Am Sub H.B. 5, Village of Bradford Ordinance No. O-15-08, effective January 1, 2016, comprehensively amended the Village of Bradford Income Tax Ordinance No. O-74-11, as amended and as codified in Chapter 181 of the Codified Ordinances of the Village to be in accordance with the provisions and limitations of ORC Chapter 718 to allow the Municipality to continue to impose, enforce, administer and collect a municipal income tax.
(C) The State of Ohio, pursuant to S.B. 172, signed into law on June 14, 2016 and effective as of September 12, 2016, enacted further changes to ORC Chapter 718 necessitating the Village to amend its tax code to comply with said changes which was done pursuant to Ordinance O-16-08; and
(D) The State of Ohio has, pursuant to H.B. 49, signed into law June 29, 2017, enacted additional changes to ORC Chapter 718 again necessitating the Village to further amend its tax code to comply with said changes.
(Ord. 0-18-04. Passed 8-23-18.)