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EDITOR’S NOTE: Chapter 194 does not repeal the existing sections of Chapter 195 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the Municipality will 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.
194.21 Administration of Municipal Income Net Profit Tax for businesses who have elected to file net profit returns with the State of Ohio Business Gateway.
Municipal income taxes - see Ohio R.C. Ch. 718