(A) Ordinance 100-2016, 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 181 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 100-2016 does not appeal the existing sections of Chapter 181 for any taxable year prior to 2016, but rather creates Chapter 181 effective January 1, 2016 for application for tax years including and after tax year 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 ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016. (Ord. 73-2018. Passed 12-17-18.)