(A) Ordinance 09-15, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 185 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 09-15 does not repeal the existing sections of Chapter 181 for any taxable year prior to 2016, but rather adopts Chapter 185 effective January 1, 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 ORC Chapter 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016. For taxable years beginning 2016, Chapters 181 shall not be effective.
(Ord. 09-15. Passed 12-22-15.)