(a) Chapter 192, effective January 1, 2016, and corresponding changes to RC Chapter 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
(b) 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 Chapter 191 and RC Chapter 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. No. 1412-15. Passed 11-23-15, eff. 1-1-16)