191.2313 INTERNET SITE.

   The Administrator shall either establish an internet site or utilize the site established by the Tax Commissioner pursuant to Section 5703.49 of the Ohio Revised Code. The Administrator shall post thereon rules and ordinances governing the city’s income tax, including, but not limited to, ordinances or rules governing the rate of tax; payment and withholding of taxes; filing any prescribed returns, reports, or other documents; dates for filing or paying taxes, including estimated taxes; penalties, interest, assessment, and other collection remedies; rights of taxpayers to appeal; and procedures for filing appeals. The Administrator shall also make blanks of such returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the internet. If the Administrator establishes such an internet site, the administrator shall incorporate an electronic link between that site and the site established pursuant to Section 5703.49 of the Ohio Revised Code, and shall provide to the Tax Commissioner the uniform resource locator of the site.

(Ord. 2005-05. Passed 3-8-05.)

BOARD OF REVIEW