(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 the Governor 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 Am. Sub. H.B. 5, this chapter is authorized by the action of Village of Marble Cliff Council’s passage of an ordinance effective January 1, 2016, in accordance with the provisions of R.C. Chapter 718 to allow the continued administration and collection of the municipal income tax.
(Ord. O-2475-15, passed 12-14-15)