Ordinance 2015-XX, 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 Title 37 apply to taxable years beginning 2016 and succeeding taxable years. Ordinance 2015-XX does not repeal the existing sections of Title 37 for any taxable year prior to 2016, but rather amends Title 35 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the city shall continue to administer, audit and enforce the income tax of the city under R.C. § 718 and ordinances and resolutions of the city and those ordinances and resolutions existed before January 1, 2016.
(Source: Uncodified Section 2 of Am Sub HB 5, passed Dec 2014; R.C. § 718.04)
(Prior Code, § 35.02.01)