All regulation of the method of determining taxable income including salaries, wages, commissions, and other compensation earned and received, earned and accrued, or earned and deferred, and on other income not otherwise defined as intangible income or excluded by Ohio R.C. 718.01; and net profits of businesses, pass through entities, professions or other activities shall be established in the rules and regulations under authority of Sections 1723.03 and 1725.01.
(Ord. 9049-2003. Passed 12-16-03.)