164.04 EFFECTIVE DATE.

   (a)   Ordinance 93-2015, effective January 1, 2016, and corresponding changes to Chapter 718 of the Ohio Revised Code, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 164 apply to taxable years beginning 2016 and succeeding taxable years.

   (b)   Ordinance 93-2015 does not repeal the existing Chapter 161 for any taxable year prior to 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 Chapter 718 of the Ohio Revised Code, Chapter 161 of the codified ordinances, and the rules and regulations of the Municipality as that Chapter, ordinances, and rules and regulations existed before January 1, 2016. (Ord. 93-2015. Passed 11-23-15.)