The Ohio Revised Code Chapter 718: Municipal Income Tax effective January 1, 2016 contains the majority of the rules and regulations related to the administration of the City of New Carlisle income taxes. New Carlisle Income Tax Rules and Regulations are provided to give additional guidance to individual taxpayers and highlight specific areas of Ohio Revised Code Chapter 718 that might be of interest to a majority of businesses but the Rules and Regulations are not designed to replace or supersede Ohio Revised Code Chapter 718. The stated purpose of the Rules and Regulations is compliance with Ohio Revised Code Chapter 718 and any deviations from this compliance are unintentional. These Rules and Regulations are considered a part of the Ordinance per 881.14.