(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, municipal income tax Ordinance 2015-15, authorized by action of the Granville Village Council effective January 1, 2016, comprehensively creates Chapter 181 in accordance with the provisions of ORC 718 to allow the continued administration and collection of the municipal income tax.
(Ord. 15-15. Passed 12-2-15.)