Explanation
In 2003, the 125th General Assembly passed Amended Substitute House Bill 95, amending various sections of the Ohio Revised Code Chapter 718, Municipal Income Taxes. The Division of Income Tax adjusted its treatment of tax issues based upon the Ohio Revised Code changes, notifying impacted taxpayers. At that time, the City Code was not amended as applicable case law allowed more recently passed State statutes to supersede local ordinances in instances of conflict. On November 19, 2013, the Supreme Court of Ohio released a carefully worded decision in Gesler et al. v. City of Worthington Income Tax Board of Appeals which addressed the General Assembly's powers to limit the home rule exercised by municipalities by stating that when a home rule municipality exercises its taxing power under its constitutionally granted powers of local self -government, the municipality's powers are broader than that of the General Assembly. Due to this decision, the Columbus Income Tax Code must be amended to incorporate the treatment which has been afforded taxpayers since 2004 under State law.
Title
To amend Chapter 361 Income Tax of the Columbus City Codes, 1959 Sections 361.06, 361.07, 361.11, 361.12, 361.16, 361.19, 361.20, 361.21, 361.22, 361.24, 361.25, 361.33, 361.35, in order to ensure that the treatment previously afforded Columbus taxpayers pursuant to Ohio Revised Code 718, Municipal Income Taxes is reflected in the City Code sections being amended.
Body
For Body, see attachment.