792.02 EFFECTIVE DATE.
   (a)   Ordinance 151-2015, effective January 1, 2016, and corresponding changes to Ohio R.C. Chapter 718, apply to Municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
   (b)   Ordinance 151-2015 does not repeal the existing sections of Chapter 791 for any taxable year prior to 2016, but rather amends Chapter 791 effective January 1, 2016. For Municipal taxable years beginning before January 1, 2016, the City shall continue to administer, audit, and enforce the income tax of the City under Ohio R.C. Chapter 718 and ordinances and resolutions of the City as that chapter and those ordinances and resolutions existed before January 1, 2016.
   (c)   Ordinance 6-2018 effective January 1, 2018, and corresponding changes to Ohio R.C. 718, apply to municipal taxable years beginning on or after January 1, 2018. All provisions of this Chapter 792 apply to taxable years beginning 2018 and succeeding taxable years.
   (d)   Ordinance 6-2018 does not repeal the existing sections of Chapter 792 for any taxable year prior to 2018, but rather amends Chapter 792 effective January 1, 2018. For municipal taxable years beginning before January 1, 2018, the City of Euclid shall continue to administer, audit, and enforce the income tax of the City of Euclid under Ohio R.C. 718 and ordinances and resolutions of the City of Euclid as that chapter and those ordinances and resolutions existed before January 1, 2018.
(Ord. 151-2015. Passed 12-7-15; Ord. 6-2018. Passed 1-16-18.)