(a) Ordinance Number 2015-142, 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 194 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 2015-142 does not repeal the existing sections of Chapter 193, the municipal income tax code in existence at the time of the enactment of Am Sub HB 5, for any taxable year prior to 2016, but rather adopts a new municipal income tax code, Chapter 194, 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 Chapter 193 and those ordinances and resolutions that existed before January 1, 2016.
(Ord. 2015-142. Passed 12-15-15.)