§ 152.014  STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
   (A)   Significant and wide-ranging amendments to R.C. Chapter 718 were enacted by Am Sub H.B. 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
   (B)   As mandated by H.B. 5, municipal income tax Ordinance No. 2015-112, effective January 1, 2016, comprehensively replaces Chapter 151 on a going-forward basis for taxable years commencing on and after January 1, 2016 in accordance with the provisions of R.C. Chapter 718 to allow the municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the municipality.
(Ord. 2015-112, passed 11-10-15)