(A) Ordinance 2015-13, effective January 1, 2016, and the corresponding changes to ORC 718, is applicable to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 182 apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 2015-13 does not repeal the existing income tax code of the Village of Windham, as is set forth in Chapter 181 of the Windham Codified Ordinances, but such Chapter remains in full force and effect for any taxable year prior to 2016. Chapter 181 of the Village Ordinances is now only applicable to 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, Chapter 181, and the ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 2015-13. Passed 11-24-15.)