(A) Ordinance 31-2015, 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 99 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 31-2015 does not repeal the existing sections of Chapter 99 for any taxable year prior to 2016, but rather amends Chapter 99 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. 31-2015, passed 9-28-15)
Statutory reference:
Authority for tax on income and withholding tax, see R.C. 718.04