172.014 APPLICABILITY AND EFFECTIVE DATE.

(A) The effective date of the provisions of this Chapter 172, excluding Section 172.80, shall be January 1, 2016, and shall apply to municipal taxable years beginning on or after January 1, 2016.

(B) The enactment of this Chapter 172 does not repeal the existing sections of Chapter 171 for any taxable year prior to 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 Municipality Codes Chapter 171 and ORC 718 as it existed before January 1, 2016.

(D) Provisions of Section 172.03(BB2) and 172.03(ZZ) - Definitions of "Pension" and "Retirement Benefit Plan" are effective for tax years beginning on or after January 1, 2020.

(Ord. 2019-72. Passed 12-17-19.)

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