(a) Adoption. The City hereby adopts and incorporates by reference ORC 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
(b) Election to Opt-In to State System. A taxpayer, as defined in division (c) of this section, may elect to be subject to ORC 718.80 to 718.95 in lieu of the provisions of this Chapter.
(c) Taxpayer Defined. "Taxpayer" has the same meaning as in ORC 718.01, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under ORC Chapter 5745. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 2018-08. Adopted 0/22/18; Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)