(A) (1) An eligible taxpayer may elect to be subject to sections 718.80 to 718.95 of the Ohio Revised Code, by making the initial election with the State of Ohio Tax Commissioner. A Taxpayer shall make the initial election on or before the first day of the third month after the beginning of the taxpayer's taxable year by notifying the State of Ohio Tax Commissioner and each municipal corporation in which the taxpayer conducted business during the previous taxable year, on a form prescribed by the State of Ohio Tax Commissioner.
(2) (a) The election, once made by the taxpayer, applies to the taxable year in which the election is made and to each subsequent taxable year until the taxpayer notifies the State of Ohio Tax Commissioner and each municipal corporation in which the taxpayer conducted business during the previous taxable year of its termination of the election.
(b) A notification of termination shall be made, on a form prescribed by the State of Ohio Tax Commissioner, on or before the first day of the third month of any taxable year.
(c) Upon a timely and valid termination of the election, the taxpayer is no longer subject to sections 718.80 to 718.95 of the Revised Code, and is instead subject to the provisions set forth in the remainder of Revised Code chapter 718 in addition to the remainder of the St. Bernard Tax Ordinance.
(B) Upon the taxpayer's election, both of the following shall apply:
(1) The State of Ohio Tax Commissioner shall serve as the sole administrator of each municipal income tax for which the taxpayer is liable for the term of the election;
(2) The State of Ohio Tax Commissioner shall administer the tax pursuant to sections 718.80 to 718.95 of the Ohio Revised Code and any applicable provision of Chapter 5703 of the Ohio Revised Code.
(C) Municipal code section 182.097 is effective for taxable years beginning on or after January 1, 2018.
(Source: ORC 718.80 to 718.95) (Ord. 10-2018. Passed 2-1-18; Ord. 12-2020. Passed 7-30-20.)