(A) Significant and wide-ranging amendments to R.C. Chapter 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. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, municipal income tax Ordinance 18-2015, effective January 1, 2016, comprehensively amends the village's income tax ordinance which is now designated by Chapter 37 of the Plymouth Codified Ordinance, but still retaining Chapter 35 of the Plymouth Codified Ordinance for all other village income tax prior to January 1, 2016, in accordance with the provisions of R.C. Chapter 718 to allow the municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the municipality.
(Ord. 18-2015, passed 11-24-15)