(A) Ordinance 2015-34, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016.
(B) Ordinance 2015-34 includes sections of previously adopted Income Tax Ordinances, as they existed before January 1, 2016, along with adopted changes passed in H.B. 5 that allows the Municipality to continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions as they existed before January 1, 2016.
(Ord. 2015-34. Passed 11-19-15.)