The Village hereby adopts and incorporates herein by reference Ohio R.C. 718.80 to 718.95 for tax years beginning on or after January 1, 2018. A taxpayer, as defined in this section, may elect to be subject to Ohio R.C. 718.80 to 718.95 in lieu of the provision of this chapter. “Taxpayer” has the same meaning as in Ohio R.C. 718.01, except that "taxpayer" does not include natural persons or entities subject to tax imposed under Ohio R.C. Ch. 5745. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 1938. Passed 12-18-23.)