881.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
   (a)   Significant and wide-ranging amendments to Ohio R.C. Chapter 718 were enacted by Am. Sub. H.B. 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014. H.B. 5 required municipal corporations to conform to and adopt the provisions of Ohio R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
   (b)   As mandated by H.B. 5, municipal income tax Ordinance 6562, effective January 1, 2016, comprehensively adopts Chapter 881 in accordance with the provisions of Ohio R.C. Chapter 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 6562. Passed 12-1-15; Ord. 6620. Passed 11-15-16.)