(a) Ordinance 20-2015, 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 chapter apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 20-2015 does not repeal the existing sections of Chapter 882 for any taxable year prior to 2016, but rather amends Chapter 882 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the Village shall continue to administer, audit, and enforce the income tax of the Village under R.C. Chapter 718 and ordinances and resolutions of the Village as that chapter and those ordinances and resolutions existed before January 1, 2016.
(c) Ordinance 05-2018, effective January 1, 2018, and corresponding changes to R.C. Chapter 718, apply to municipal taxable years beginning on or after January 1, 2018. All provisions of this chapter apply to taxable years beginning 2018 and succeeding taxable years.
(d) Ordinance 05-2018 does not repeal the existing sections of Chapter 882 for any taxable year prior to 2018, but rather amends Chapter 882 effective January 1, 2018. For taxable years beginning before January 1, 2018, the Village shall continue to administer, audit, and enforce the income tax of the Village under R.C. Chapter 718 and chapters and resolutions of the Village as that R.C.
Chapter 718 and those chapters and resolutions existed before January 1, 2018.
(Ord. 05-2018, passed 2-27-2018)
Statutory reference:
Related provisions, see R.C. § 718.04