(A) Ordinance 238-2015, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 182 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 238-2015 does not repeal the existing Chapters of Title 9 for any taxable year prior to 2016, but rather amends Title 9 with the adoption of Chapter 182 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as Chapter 181 and those ordinances and resolutions existed before January 1, 2016.
(Ord. 238-2015. Passed 11-30-15.)