(A) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, Income Tax Ordinance 2015-3, effective January 1, 2016, comprehensively amends Chapter 151 of the Village of Golf Manor Code of Ordinances by enacting a new Chapter 152 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts
on behalf of the Municipality. (Ord. 2015-3. Passed 12-14-15.)