(A) The effective date of the provisions of this chapter shall be January 1, 2016, and shall apply to municipal taxable years beginning on or after January 1, 2016.
(B) The enactment of this chapter does not repeal/amend the existing sections of Chapter 35 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the city shall continue to administer, audit, and enforce the municipal income tax under Chapter 35 and R.C. Chapter 718 as it existed prior to January 1, 2016.
(Ord. 81-15, passed 11-16-15)