(A) This Chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this Chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this Chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this Chapter. It is hereby declared to be the intention of Council that this Chapter, or a reasonable part thereof consistent with any subsequent ruling but necessary to effectuate and implement an income tax of Centerburg, would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(B) Any reference in this Chapter 171 to a statute, ordinance, or regulation (including references to the United States Code and/or Internal Revenue Code, the Ohio Revised Code, or the Codified Ordinances of Westerville, Ohio) shall be deemed to be a reference to that statute, ordinance, or regulation as it may hereinafter be amended, regardless of whether so indicated herein.
(Ord. 2018-01. Passed 1-2-18.)