(A) Pursuant to R.C. § 718.30, the legislative authority of the municipality has the authority, by ordinance or resolution, to adopt rules to administer the income tax imposed by the municipality.
(B) All rules adopted under this section shall be published and posted on the internet.
(C) On or before April 1 and October 1, all landlords, or property owners, who rent property within the municipality must submit an up-to-date list of their tenants, or renters, to the Tax Administrator of the municipality. This list is not required if the tenants, or renters, are responsible for their own utility, water and sewer, payments. The Tax Administrator shall cross reference tax and utility listings.
(D) Wage continuation plans paid by the employer for purpose of health, rest, recuperation or other reward are deemed to have the same tax status as the primary job assignment or job location of the employee and are taxable on the same ratio as the normal earnings of such employees for their primary job assignment, whether resident or nonresident.
(Ord. 15-17, passed 12-7-2015)