(a) Ordinance 2015-21, effective January 1, 2016, and corresponding changes to R.C. § 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 880 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 2015-21 does not repeal the existing sections of Ordinances 01-2014, 2013-01 and 07-2004 for any taxable year prior to 2016, but rather amends Ordinances 01-2014, 2013-01 and 07-2004 effective January 1, 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 R.C. § 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Source: Uncodified Section 2 of Am Sub MB 5, passed Dec 2014; R.C. § 718.04)
(Ord. 21-2015, passed 11-9-2015)