(a) Significant and wide-ranging amendments to R.C. § 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of R.C. § 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-XX, effective January 1, 2016, comprehensively amends Chapter 880 in accordance with the provisions of R.C. § 718 to allow the municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the municipality.
(Ord. 21-2015, passed 11-9-2015)