181.02 EFFECTIVE DATE.
   (A)   Ordinance 107-20 does not repeal the existing Chapter 181 for any taxable year beginning prior to 2021, but rather amends Chapter 181 effective January 1, 2021. For municipal tax years beginning before January 1, 2021, the municipality shall continue to administer, audit, and enforce the income tax of the municipality under ORC 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2021.
(Ord. 107-20. Passed 12-7-20.)