172.02 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.

   (A)   Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 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 ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.

   (B)   As mandated by Am. Sub. H.B. 5, municipal income tax Ordinance 2015-40, effective January 1, 2016, enacted Chapter 172 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality. (Ord. 2015-40. Passed 11-24-15.)

   (C)   As mandated by H.B. 49, passed by the 132nd General Assembly in 2017, municipal income tax Ordinance 2018-xx, effective January 1, 2018, amends Chapter 172 in accordance with the provisions of ORC 718.80 to 718.95. Businesses may elect to be subject to ORC 718.80 to 718.95 which will designate the State of Ohio Tax Commissioner as the administrator of the municipal net profit tax(es). (Ord. 2018-10-E. Passed 2-27-18.)