(a) Significant and wide-ranging amendments to Ohio 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 Ohio R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a Municipal income tax.
(b) As mandated by H.B. 5, Municipal income tax Ordinance 151-2015, effective January 1, 2016, comprehensively amends Chapter 791 in accordance with the provisions of Ohio R.C. Chapter 718 to allow the City to continue the income tax and withholding tax administration and collection efforts on behalf of the City.
(c) As mandated by H.B. 5, Municipal income tax Ordinance 6-2018, effective January 1, 2018, further updates the City of Euclid’s tax code as required by the 130th General Assembly.
(Ord. 151-2015. Passed 12-7-15; Ord. 6-2018. Passed 1-16-18.)