(A) Ordinance 800, 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 subchapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 800 does not repeal the existing sections of this subchapter for any taxable year prior to 2016, but rather amends this chapter 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 subchapter and those ordinances and resolutions existed before January 1, 2016.
(Source: Uncodified § 2 of Am Sub HB 5, passed Dec 2014; R.C. § 718.04) (Ord. 800, passed 10-19-2015, § 880.02)