Nothing in this subchapter prohibits the legislative authority of the City of Cambridge, or a Tax Administrator pursuant to authority granted to the Tax Administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the City of Cambridge in accordance with this subchapter. Such rules shall not conflict with or be inconsistent with any provision of this subchapter. Such rules are subject to the approval of the Board of Appeals. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations. All rules adopted under this section shall be published and posted on the internet.
(Ord. 66-15, passed 12-14-15; Am. Ord. 18-18, passed 3-26-18)