(A) Pursuant to Section 718.30 of the Ohio Revised Code, the Tax Administrator is empowered to adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this Chapter. No rule or regulation as adopted or promulgated by the Tax Administrator shall become effective until the rule or regulation has been approved by the Income Tax Board and Council. After approval of rules and regulations by the Income Tax Board, it shall submit the same in writing to the Clerk of Council, and no such rule or regulation shall become effective until approved by Council, or until sixty days after the rule or regulation has been submitted to the Clerk of Council, and during the sixty-day period, Council has not disapproved the rule or regulation.
(1) Such rules or regulations shall not conflict with or be inconsistent with any provision of this Chapter or with Chapter 718 of the Ohio Revised Code.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-101. Passed 12-15-15.)