(A) This chapter, effective January 1, 2016, and corresponding changes to R.C. Chapter 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter applies taxable years beginning 2016 and succeeding taxable years.
(B) This chapter does not repeal the existing sections previous ordinances for any taxable year prior to 2016, but rather amends them. 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 R.C. Chapter 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. O-35-2015, passed 12-16-2015)
Statutory reference:
Related provisions, see R.C. § 718.04