(A) Ordinance No. 15-71 , effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 182 apply to taxable years beginning 2016 and all succeeding taxable years.
(B) Ordinance No. 15-71 does not repeal the existing Chapter 181, which remains in full force and effect for any taxable year prior to 2016, but rather enacts Chapter 182 as a parallel taxation ordinance effective January 1, 2016, applying to taxable years beginning on or after January 1, 2016 only. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and Chapter 181.
(Ord. 15-71. Passed 11-30-15.)