197.011  AUTHORITY TO LEVY TAX.
   (A)   The taxes on income and the withholding tax established by this Chapter 197 are authorized by Article XVIII, Section 3 of the Ohio Constitution.
   (B)   The taxes levied under this Chapter 197 shall be levied in accordance with the provisions and limitations set forth in Chapter 718 of the Ohio Revised Code to the fullest extent required for the Municipality to continue to levy those taxes.  The required provisions and limitations of Chapter 718 of the Ohio Revised Code are hereby incorporated into this Chapter 197, and those required provisions or limitations of Chapter 718 of the Ohio Revised Code shall control to the extent there is a conflict between a provision or limitation of this Chapter 197 and an express provision or limitation of Chapter 718 of the Ohio Revised Code.
   (C)    As used herein, all references in this Chapter 197 to provisions or limitations of Chapter 718 of the Ohio Revised Code and to any Section of that Chapter 718 shall include those provisions or limitations of that Chapter or Section as in effect on January 1, 2016, of any successor statute, and of any subsequent amendment to that Chapter or Section or a successor statute in effect from time to time to the fullest possible extent required for the Municipality to continue to levy the taxes specified under this Chapter 197.  All references in this Chapter 197 to "ORC" are to the Ohio Revised Code and to "ORC 718" are to Chapter 718 of the Ohio Revised Code.  (Ord. 18-2.  Passed 6-4-18.)