(A) Ordinance 15-319, effective December 8, 2015, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 196 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 15-319 does not repeal the existing sections of Chapter 195 for any taxable year prior to 2016, but rather provides for the levy, collection and administration of the taxes adopted in Ordinances No. 69-190, 04-365 and No. 14-159 to comply with the requirements imposed in House Bill 5 adopted by the 130th General Assembly, effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the City shall continue to administer, audit, and enforce the income tax of the City under ORC 718 and ordinances and resolutions of the City as that Chapter 195 and those ordinances and resolutions existed before January 1, 2016.