(a) Ordinance 13-2015, 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 891 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 13-2015 does not repeal the existing sections of Chapter 890 for any taxable year prior to 2016, but rather creates a new Chapter 891 effective January 1, 2016 and for tax years thereafter. 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 City of Trenton as Chapter 890 and those ordinances and resolutions as they existed before January 1, 2016.
(Ord. 13-2015. Passed 12-17-15.)
Statutory reference:
Authority for tax on income and withholding tax, see Ohio R.C. 718.04