CHAPTER 240
Department of Taxation

240.01   Establishment; composition.

240.02   Duties.

   CROSS REFERENCES

   Municipal income taxes - see Ohio R.C. Ch. 718

   Earned income tax - see B.R. & T. Ch. 880

   Director of Taxation - see B.R. & T. 880.07, 880.09, 880.10

   Real estate tax - see B.R. & T. Ch. 882

   Motor vehicle license tax - see B.R. & T. Ch. 884

240.01 ESTABLISHMENT; COMPOSITION.

   The Department of Taxation is hereby established in and for the City. The Department shall be composed of a Director who shall be appointed by the Mayor with the approval of Council, an Assistant Director and such other employees as Council may designate or authorize from time to time or as are set forth in the current compensation or salary ordinance.

(Ord. 108-70. Passed 1-8-70.)

240.02 DUTIES.

   It shall be the duty of the Department of Taxation to administer, enforce, collect and receive the tax imposed by Chapter 880 of these Codified Ordinances.

(Ord. 165-68. Passed 10-24-68.)