(A) Ordinance No. 78-2015, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 183 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance No. 78-2015 does not repeal the existing sections of Chapter 181 for any taxable year prior to 2016, but rather replaces Chapter 181 for tax years beginning January 1, 2016. For municipal taxable years beginning before January 1, 2016, the City shall continue to administer, audit, and enforce the income tax of the City under ORC 718 and ordinances and resolutions of the City as that Chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 78-2015. Passed 11-2-15.)