(A) Significant and wide-ranging amendments to Ohio Revised Code 718 were enacted by Substitute House Bill 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and House Bill 5 required municipal corporations to conform to and adopt the provisions of Ohio Revised Code 718 in order to have the authority to impose, enforce, administer, and collect a municipal income tax.
(B) As mandated by House Bill 5, municipal income tax Ordinance 2015-101, effective January 1, 2016, hereby establishes Chapter 194
in accordance with the provisions of Ohio Revised Code 718 to allow this Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 2015-101. Passed 12-15-15.)