(A) Ordinance effective January 1, 2024, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2024. All provisions of this Chapter 183 apply to taxable years beginning 2024 and succeeding taxable years.
(B) Ordinance does not repeal the existing sections of Chapter 183 for any taxable year prior to 2024, but rather amends Chapter 183 effective January 1, 2024 For municipal taxable years beginning before January 1, 2024, 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, 2024. (Ord. 2023-65. Passed 12-19-23.)