(A) Ordinance 2015-15, effective January 1, 2016, and corresponding changes to R.C. Ch. 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 2015-15 does not repeal the existing sections of this chapter for any taxable year prior to 2016, but rather amends this chapter effective January 1, 2016. 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 R.C. Ch. 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Prior Code, § 880B.02) (Ord. 2015-15, passed 11-10-2015)