Nothing in this Chapter prohibits the legislative authority of Defiance, or the Tax Commissioner pursuant to authority granted to the Tax Commissioner by resolution or ordinance, to adopt rules to administer an income tax imposed by Defiance in accordance with this Chapter. Such rules shall not conflict with or be inconsistent with any provision of this Chapter. Such rules are subject to the approval of the Board of Review. 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. 7775. Passed 12-22-15.)