(A) This subchapter, 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 subchapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) This subchapter does not repeal the existing sections of Ord. 1239-00, Ord. 1320-04 and Ord. 1468-13 for any taxable year prior to 2016, but rather amends Ord. 1239-00, Ord. 1320-04 and Ord. 1468-13 effective January 1, 2016. For village taxable years beginning before January 1, 2016, the village shall continue to administer, audit and enforce the income tax of the village under R.C. § 718 and ordinances and resolutions of the village as that ordinance and those ordinances and resolutions existed before January 1, 2016.
(Ord. 1507-15, passed 11-2-2015)