(A) The effective date of the provisions of this Chapter 182 shall be January 1, 2016, and shall apply to municipal taxable years beginning on or after January 1, 2016.
(B) The enactment of this chapter does not repeal the existing sections of Chapter 181 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the city shall continue to administer, audit, and enforce the municipal income tax under Groveport City Code Chapter 181 and ORC 718 as it existed prior to January 1, 2016.
(Ord. 18-070. Passed 12-17-18.)