This chapter shall not apply to any person or to any property as to whom or which
it is beyond the power of council to impose the tax herein provided for. If any sentence,
clause, section, or part of this chapter, or any tax against or exception granted
any person or form of income specified herein is found to be unconstitutional or illegal
or invalid, such unconstitutionality, illegality, or invalidity shall affect only
such clause, sentence, section, or part of this chapter and shall not affect or impair
any of the remaining provisions, sentences, clauses, sections or other parts of this
chapter. It is hereby declared to be the intention of Council of the City of Cincinnati
that this chapter would have been adopted had such unconstitutional, illegal, or invalid
sentence, clause, section, or part thereof not been included therein.
This chapter 311, as ordained by Ordinance 363-2015 adopted by City Council on December 2, 2015, and
as applied to tax years beginning prior to January 1, 2016, is intended to and shall
be construed as including, for the information and convenience of taxpayers and tax
professionals, a restatement of the provisions of Chapter 311 in effect prior to the adoption of Ordinance 363-2015. As to such tax years beginning
prior to January 1, 2016, to the extent any conflict exists between Chapter 311, as ordained by Ordinance 363-2015, and the preceding version of Chapter 311 in effect during the tax year in question, the provisions of Chapter 311 as it existed in the tax year in question shall control.
