(A) Ordinance 18-15, effective January 1, 2016, and corresponding changes to R.C. Ch. 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 18-15 does not repeal the existing sections of Chapter 36 for any taxable year prior to 2016, but rather adds Chapter 38 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the City of Piqua shall continue to administer, audit, and enforce the income tax of the City of Piqua under R.C. Ch. 718 and ordinances and resolutions of the City of Piqua as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 18-15, passed 12-15-15)