(A)
The effective date of the provisions of this Chapter 182, excluding provision 182.97, shall be January 1, 2016, and shall apply to municipal taxable years beginning on or after January 1, 2016.
(B) The enactment of this Chapter 182 does not repeal the existing sections of Chapter 181 for any taxable year prior to 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 Municipality Code Chapter 181 and R.C. Chapter 718 as it existed before January 1, 2016.
(C) Ordinance 2018-30 amends Chapter 182 and incorporates additional changes to R.C. Chapter 718 by 132nd General Assembly, H.B. 49, § 101.01, eff. September 29, 2017, applicable for tax years beginning on or after January 1, 2018. Changes are effective for tax years beginning on or after January 1, 2018 and are noted in the appropriate sections in this Chapter 182.
(Ord. 2015-110, passed 11-9-2015; Ord. 2018-30, passed 2-26-2018; Ord. 2019-149, passed 12-9- 2019)