(A) An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability, and shall be designated as such. It does not include correspondence of the Tax Administrator generated in the ordinary course of business.
(B) A taxpayer may submit a written request for an opinion of the Tax Administrator in accordance with the Rules and Regulations.
(C) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
(D) A Tax Administrator may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal.
(E) An opinion of the Tax Administrator with respect to the taxpayer for whom the opinion was prepared binds the Tax Administrator of the City of Chardon and does not bind the Tax Administrator of another municipal corporation.
(F) An opinion of the Tax Administrator issued under this section is not subject to appeal. (Ord. 2902. Passed 11-12-15.)