(A) Significant and wide-ranging amendments to ORC718 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 ORC 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 2015-34 (replacing Income Tax Ordinance 2009-18), effective January 1, 2016, includes the revisions made to ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality. However, Ordinance 2009-18 will continue to apply to tax years 2015 and prior.
(Ord. 2015-34. Passed 11-19-15.)