The Rules and Regulations, if any, as adopted and authorized or required by this chapter and which are incorporated as the rules of interpretation of the chapter contain changes from the Rules and Regulations adopted for previous years in an effort to affect uniform administration of municipal income taxes throughout Ohio. Changes in these Rules and Regulations from those of previous years do not imply intent to effect a substantial change in the Rules and Regulations, but are merely changes in form.
(Ord. 2004-18. Passed 9-20-04.)