(A) The City of Eaton adopts and incorporates herein by reference Ohio R.C. Sections 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
(B) A taxpayer, as defined in division (C) of this section, may elect to be subject to Ohio R.C. Sections 718.80 to 718.95 in lieu of the provisions of this Chapter.
(C) "Taxpayer" has the same meaning as in Ohio R.C. Section 718.01, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Ohio R.C. Chapter 5745. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 23-22. Passed 11-20-23.)