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Modify municipal tax apportionment formula for remote workers

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To amend sections 718.02 and 718.82; to amend, for the purpose of adopting a new section number as indicated in parentheses, section 718.021 (718.17); and to enact new section 718.021 and section 718.821 of the Revised Code to allow businesses with remote workers to use a modified municipal income tax apportionment formula.

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