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(1) The State Tax Commissioner as defined in R.C. § 718.01 shall serve as the sole administrator of the municipal net profit tax levied pursuant to this chapter for which the taxpayer as defined in Section 891.58(c) is liable for the term of the election;
(b) (1) A taxpayer shall make the initial election on or before the first day of the third month after the beginning of the taxpayer's taxable year by notifying the Tax Commissioner and the City, on a form prescribed by the Tax Commissioner.
(2) A. The election, once made by the taxpayer, applies to the taxable year in which the election is made and to each subsequent taxable year until the taxpayer notifies the Tax Commissioner and the City of its termination of the election.
B. A notification of termination shall be made, on a form prescribed by the Tax Commissioner, on or before the first day of the third month of any taxable year.
(1) Prescribe all forms necessary to administer those sections;
(2) Adopt such rules as the Tax Commissioner finds necessary to carry out those sections;
(3) Appoint and employ such personnel as are necessary to carry out the duties imposed upon the Tax Commissioner by those sections.
Note: Pursuant to Section 5 of Ord. No. 2018- , "if any provision of the H.B. 49 municipal income tax provisions is found unconstitutional, or the effectiveness of any provision of H.B. 49 is stayed or enjoined, that the provisions adopted in Section 891.57 shall likewise be stayed or ineffective."
(Ord. 2018-O-39. Passed 11-13-18.)