(A) Ordinance 12-2015, effective January 1, 2016, and corresponding changes to R.C. Ch. 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 110 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 12-2015 does not repeal the existing sections of Chapter 110 for any taxable year prior to 2016, but rather amends Chapter 110 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. Ch. 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 12-2015, passed 10-14-15)
Statutory reference:
Authority for tax on income and withholding tax, see R.C. § 718.04