(A) Ordinances 37-2015 and 46-2015, 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 subchapter, §§ 36.075 et seq., apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinances 37-2015 and 46-2015 do not repeal the existing sections of §§ 36.050 - 36.063 for any taxable year prior to 2016, but rather amends §§ 36.050 - 36.063 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 subchapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 37-2015, passed 10-19-2015; Ord. 46-2015, passed 11-16-2015)
Statutory reference:
Related provisions, see R.C. § 718.04