(A) The prior Ordinance (Ordinance No. O-15-08) and corresponding changes to ORC Chapter 718, passed pursuant to Am Sub H.B. 5, apply to municipal taxable years beginning on or after January 1, 2016. This Ordinance (Ordinance No. O-18-04) and corresponding changes to ORC Chapter 718, passed pursuant to H.B. 49, apply to municipal taxable years beginning on or after January 1, 2018.
(B) This Ordinance does not repeal the existing sections for any taxable year prior to 2016, but rather amends the Village of Bradford Income Tax Ordinance No. O-74-11, as amended, for taxable years beginning 2018. The Municipality shall continue to enforce, administer and collect the income tax of the Municipality under ordinances and resolutions of the Municipality under ORC Chapter 718 as they existed before January 1, 2016.
(Ord. 0-18-04. Passed 8-23-18.)