(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 H.B. 5, municipal income tax Ordinance No. O-15-30, which makes this Chapter effective January 1, 2016, runs concurrently with Chapter 880 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.
(C) If the State of Ohio further amends any substantive provision of ORC Chapter 718 and requires the Municipality to amend this order to incorporate such change to ORC 718, such mandatory change shall be deemed automatically incorporated into this Chapter effective as of the date required by ORC notwithstanding the lack of any formal amendment to this Chapter by the Springboro City Council, such that this Chapter will at all times be interpreted as complaint with the applicable provisions of ORC 718. Formal amendments to this Chapter as required by any such changes in ORC 718 may be passed annually at such time that the City updates its Codified Ordinances. (Ord. 16-30. Passed 9-15-16.)