(a) Ordinance 9984-2015, effective January 1, 2016, applies to municipal taxable years beginning on or after January 1, 2016. All provisions of this Part 18 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 9984-2015 does not repeal the existing chapters of Part 17 for any taxable year prior to 2016, but rather enacts Part 18 effective January 1, 2016 and applicable to tax year 2016 and all tax years thereafter. For municipal taxable years beginning before January 1, 2016, the City of Brook Park shall continue to administer, audit, and enforce the income tax under R.C. Chapter 718 and ordinances of the City of Brook Park as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 9984-2015. Passed 12-15-15.)