(A) Ordinance 2015-40, 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 39A apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 2015-40 does not repeal the existing sections of Chapter 39 for any taxable year prior to 2016, but rather amends Chapter 39 effective January 1, 2016. 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. 15-09-027, passed 10-26-2015; Am. Ord. 15-12-038, passed 12-28-2015)
Statutory reference:
Authority for tax on income and withholding tax, see R.C. § 718.04