(A) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014 ("H.B. 5"), and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 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 2015-121, effective January 1, 2016, comprehensively amends Chapter 181 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 15-121. Passed 11-5-15.)
(C) In 2017, additional wide-ranging amendments were mandated by Am.Sub. H.B. No. 49 of the 132nd General Assembly, effective January 31, 2018. In reluctant compliance with those mandates, Chapter 182 of the Codified Ordinances, including Section 182.03, 182.04, 182.063, 182.081, 182.094 and 182.100 are hereby amended to be consistent with the mandates of H.B. 49, but only to the extent said provisions have not been held to be unlawful, unconstitutional or otherwise unforceable as a result of the various legal challenges to H.B. 49 that are pending as of the effective date of this Section 182.014(C). (Ord. 17-142. Passed 12-7-17.)