(A) Ordinance 2015-101, effective January 1, 2016, and corresponding changes to Ohio Revised Code 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 194
, apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 2015-101 does not repeal Chapter 193
or the complementing rules and regulations for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, this Municipality shall continue to administer, audit, and enforce the income tax of this Municipality under Ohio Revised Code 718 and Chapter 193
, together with all resolutions, rules, and regulations of this Municipality as they existed before January 1, 2016.
(Ord. 2015-101. Passed 12-15-15.)