Significant and wide-ranging amendments to R.C. § 718 were enacted by Am. Sub H.B. 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. As mandated by H.B. 5, municipal income tax Ordinance 2015-XX, effective January 1, 2016, comprehensively amends §§ 36.15 through 36.31 and Chapter 15 in accordance with the provisions of R.C. § 718 to allow the city to continue the income tax and withholding tax administration and collection efforts on behalf of the city.
(Prior Code, § 35.01.04)