(A) Significant and wide-ranging amendments to R.C. Chapter 718 were enacted by Am Sub H.B. 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by Am Sub H.B. 5, municipal income tax Ordinance 81-15, effective January 1, 2016, authorizes the enactment of this chapter in accordance with the provisions of R.C. Chapter 718 to allow the continued administration and collection of the municipal income tax.
(Ord. 81-15, passed 11-16-15)