(A) The City of Kent, Ohio hereby adopts and incorporates herein by reference Sections 718.80 to 718.95 of the Ohio Revised Code for tax years beginning on or after January 1, 2018.
(B) A taxpayer, as defined in division (C) of this section, may elect to be subject to Sections 718.80 to of the Revised Code in lieu of the provisions of this Chapter.
(C) "Taxpayer" has the same meaning as in Section 718.01 of the Revised Code, 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.
(D) In the event that Sections 718.80 to 718.95 of the Ohio Revised Code are determined by a court of competent jurisdiction to be invalid, unconstitutional or otherwise unenforceable, this section shall be considered null and void and shall be automatically repealed until and unless further legislative action is taken by City Council.
(Ord. 2018-77. Passed 7-18-18.)