(A) The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of persons, businesses, professions or other activities earned from and after July 1, 1967, and prior to January 1, 1981, at the rate of one percent (1%) and from and after January 1, 1981, at the rate of one and one-half percent (1½%).
(B) Ordinance 19-15, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal tax years beginning on or after January 1, 2016. All provisions of this Chapter 183 apply to taxable years beginning 2016 and succeeding taxable years.
(C) Ordinance 19-15 does not repeal the existing sections of Chapter 179 for any taxable year prior to 2016, but rather enacts Chapter 183 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 19-15. Passed 10-27-15.)