111.3.22 AUTHORITY TO CREATE RULES AND REGULATIONS.

   (A)   Nothing in this Chapter 111.3 prohibits the legislative authority of the City of Highland Heights, or a Tax Administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the City of Highland Heights in accordance with this Chapter 111.3. Such rules shall not conflict with or be inconsistent with any provision of this Chapter 111.3. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations.

   (B)   All rules adopted under this section shall be published and posted on the internet. (Ord. 31-2023. Passed 12-12-23.)