(a) The City hereby adopts and incorporates herein by reference R.C. §§ 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
(b) A taxpayer, as defined in division (c) of this section, may elect to be subject to R.C. §§ 718.80 to 718.95 in lieu of the provisions of this chapter.
(c) “Taxpayer” has the same meaning as in R.C. § 718.01, except that “taxpayer” does not include natural persons or entities subject to the tax imposed under R.C. Chapter 5745. “Taxpayer” may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 2018-11. Passed 4-9-18.)