161.04 EFFECTIVE PERIOD.

   (a)   The tax herein provided shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of busi nesses, professions or other activities earned from April 1, 1967.

   (b)   Chapter 164 does not repeal the existing Chapter 161. 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.)