(A) Ordinance 12617/15, effective January 1, 2016, and corresponding changes to ORC 718, apply to Municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 172 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 12617/15 does not repeal the existing Sections of Chapter 171 for any taxable year prior to 2016, but rather enacts Chapter 172 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 ORC 718 and Ordinances and Resolutions of the Municipality as that Chapter and those Ordinances and Resolutions existed before January 1, 2016.
(Ord. 12617/15. Passed 11-12-15.)