(a) Adoption. The City hereby adopts and incorporates by reference ORC Sections 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
(b) Election to Opt-In to State System. Certain taxpayers may elect to be subject to ORC 718.80 to 718.95, in lieu of the provisions set forth in this Chapter and/or the Income Tax Rules and Regulations, when eligible to do so under State statute. The State Tax Commissioner shall administer the tax pursuant to ORC 718.80 to 718.95 and any applicable provision of ORC Chapter 5703.
(c) Limitations on State Tax Commissioner. Nothing in this Income Tax Code shall be construed to make any section of this Chapter, other than this Section 881.27, applicable to the Tax Commissioner's administration of the City income tax or to any taxpayer that has made the election under ORC 718.80, nor shall the State Tax Commissioner have any authority to administer any provisions of this Chapter, except as set forth in this section.
(Ord. 2018-08. Adopted 0/22/18; Ord. 2020-10. Adopted 04/23/20)