§ 95.60  ELECTION TO BE SUBJECT TO R.C. 718.80 TO 718.95.
   (A)   City hereby adopts and incorporates herein by reference R.C. §§ 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
   (B)   A taxpayer, as defined in division (C) of this section, may elect to be subject to R.C. §§ 718.80 to 718.95 in lieu of the provisions of this chapter.
   (C)   TAXPAYER has the same meaning as in R.C. § 718.01, except that TAXPAYER does not include natural persons or entities subject to the tax imposed under R.C. Chapter  5745.  TAXPAYER may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer. 
(Ord. 66-15, passed 12-14-15; Am. Ord. 18-18, passed 3-26-18)