(A) Significant amendments to ORC 718 were enacted by House Bill 5 on December 19, 2014. As enacted, H.B. 5 required all Ohio municipal corporations to conform to and adopt certain provisions of ORC Chapter 718 in order to continue to impose, enforce, administer and collect municipal income taxes.
(B) As mandated by H.B. 5, Ordinance 4173-15, effective January 1, 2016, permits the City of Urbana to continue the imposition, enforcement, administration and collection specified by the City's municipal income tax ordinance.
(Ord. 4173-15. Passed 11-17-15.)