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(A) Ordinance No. 2015-112, effective January 1, 2016, and corresponding changes to R.C. Chapter 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 No. 2015-112 does not repeal the existing sections of Chapter 151 for any taxable year prior to January 1, 2016, but rather replaces Chapter 151 on a going-forward basis 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. Chapter 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 2015-112, passed 11-10-15)