(A) The Village of Haskins, having already adopted, by Ordinance passed February, 2018, the above-captioned Revised Code sections into its income tax ordinance, hereby adopts and incorporates herein by reference sections 718.80-718.95 of the Ohio Revised Code for tax years beginning on or after January 1, 2018.
(B) A taxpayer, as defined in division (CJ of this section, may elect to be subject to sections 718.80 - 718.95 of the Ohio Revised Code in lieu of the provisions of this Ordinance.
(C) "Taxpayer" has the same meaning as in R.C. 718.01, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the Revised Code. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 2023-10. Passed 12-18-23.)