It sounds like you are saying that your employer only started withholding for the work city in 2020. You can read HB 197 for yourself. But, that sounds like your employer has determined that it does apply in your case.
For most people it doesn't matter because your resident city gives you a credit for what the work city withheld.
You normally only have to file a return in the city you live in. It is not necessary to file one in the city you work in, if different. Your employer will remit withholding to the city you work in, but you do not file a return unless you're claiming a refund or your employer didn't withhold enough ( both highly unusual). The city you live in will allow a credit or partial credit for the withheld tax you paid to the work location city. You may end up owing your resident city nothing, but you are still required to file a return. If you live and work in the same city and your employer did withhold the exact correct amount, you usually still have to file a return. Some cities, like Cincinnati, Dayton & Toledo, do not require you to file if the exact amount is withheld. Incidentally, employers are only required to withhold for the work city, although many will voluntarily withhold for the resident city as well. Employees of most big companies, in Ohio, seldom owe any city tax, at tax time (but they still have to file a city return), because the employer holds out exactly the right amount for both work and resident city, taking into account the credit.
