(A) Ordinance No. O-15-30, effective January 1, 2016, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 881 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance No. O-15-30 does not repeal the existing sections of Chapter 880 for any taxable year prior to 2016, but rather runs concurrently with Chapter 880 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. 15-30. Passed 11-19-15.)
(C) The tax imposed by this chapter for the purpose of providing funds for operations and capital projects and improvements for the Municipality effective January 1, 2024 shall expire December 31, 2044. (Ord. O-23-22. Passed 8-3-23.)
(D) All provisions of Chapter 881 of the Codified Ordinances of the City of Springboro apply to taxable years beginning 2016 and succeeding taxable years and Chapter 880 shall be deleted from Codification effective January 1, 2017 but shall have full force and effect for taxable years preceding 2016.
(Ord. 16-9. Passed 5-19-16.)