(a) Whereas significant and wide-ranging amendments to R.C. Chapter 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(b) As mandated by H.B. 5, municipal income tax Ordinance 9984-2015, effective January 1, 2016, comprehensively amends Part 17 in accordance with the provisions of R.C. Chapter 718 to allow the City of Brook Park to continue the income tax and withholding tax administration and collection efforts on behalf of the City of Brook Park.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)