(a) The city income tax shall be levied, imposed, collected and paid on any and all qualifying wages, net profits and taxable income as provided in Section 191.0501, earned and/or received on and after January 1, 1967.
(b) 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.
(Ord. No. 1412-15. Passed 11-23-15, eff. 1-1-16)