The tax shall be levied, collected and paid from October 1, 1979 until repealed by action of the Council.
(a) Procedural History; Effective Date.
(1) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and Am Sub HB 64, passed by the 131st General Assembly, and signed by Governor Kasich on June 30, 2015. These amendments required municipal corporations to conform to and adopt the provisions ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(2) As mandated by the above amendments, the City passed Ordinance No. 13- 2015, effective January 1, 2016, which comprehensively amended Chapter 181 in accordance with the provisions of ORC 718 to allow the City to continue the income tax and withholding tax administration and collection efforts on behalf of the City.
(3) Ordinance 13-2015, effective January 1, 2016, and corresponding changes to ORC 718, apply to taxable years beginning on or after January 1, 2016. All provisions of this Chapter 181 apply to taxable years beginning 2016 and succeeding taxable years.
(4) House Bill 49, passed by the 132nd General Assembly, includes Section 803.100, purporting to require that municipalities, on or before January 31, 2018, adopt certain municipal income tax provisions to authorize state officials to collect and administer municipal net profit taxes. Section 803.100 of House Bill 49 references and relies upon 718.04(A) of the Ohio Revised Code, which purports to make municipal income taxing authority conditional upon a municipality's adoption of code sections as dictated by the state.
(5) As mandated by the above amendments, the City passed Ordinance 2018-01 which amends Chapter 181 to adopt the required code sections to authorize state officials to collect and administer the net profit taxes due to the City.
(6) Ordinance 2018-01 does not repeal the existing sections of Chapter 181 for any taxable year prior to 2018, but rather amends Chapter 181 effective January 1, 2018. For taxable years beginning before January 1, 2018, the City shall continue to administer, audit, and enforce the income tax of the city under R.C. Chapter 718 and chapters and resolutions of the city as that ORC 718 and those chapters and resolutions existed before January 1, 2018.
(7) Ordinance 2023-16, effective January 1, 2024, and corresponding changes to ORC 718, apply to municipal taxable years beginning on or after January 1, 2024, except as otherwise provided herein. All provisions of this Chapter 181 apply to taxable years beginning 2024 and succeeding taxable year.
(8) Unless otherwise specifically provided herein, Ordinance 2023-16 does not repeal the existing sections of Chapter 181 for any taxable year prior to 2024, but rather amends Chapter 181 effective January 1, 2024. For taxable years beginning before January 1, 2024, the City shall continue to administer, audit, and enforce the income tax of the City under R.C. Chapter 718 and chapters and resolutions of the City as that ORC 718 and those chapters and resolutions existed before January 1, 2024.
(Ord. 01-2018. Passed 2-26-18; Ord. 16-2023. Passed 12-18-23.)