192.20 ADOPTION OF RULES.

   (A)   Pursuant to Section 718.30 of the Revised Code, 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. All rules and regulations and amendments or changes thereto which are adopted by the Tax Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same become effective.

   (B)   After such approval all rules adopted under this section shall be filed with the Clerk of Council, shall be open to public inspection, and posted on the internet.

(Ord. 2015-11-102. Passed 11-18-15.)