APPENDIX A: INCOME TAX RULES AND REGULATIONS EFFECTIVE JANUARY 1, 2016

CITY OF NEW CARLISLE
INCOME TAX RULES AND REGULATIONS

ISSUED UNDER THE AUTHORITY OF CHAPTER 881 OF THE
NEW CARLISLE CODIFIED ORDINANCES APPROVED BY
CITY COUNCIL EFFECTIVE FOR TAX YEARS BEGINNING JANUARY 1, 2016

FOR TAX YEARS PRIOR TO 2016 THE PREVIOUS RULES AND REGULATIONS
UNDER THE AUTHORITY OF CHAPTER 880 OF THE NEW CARLISLE
CODIFIED ORDINANCES REMAIN IN EFFECT

TABLE OF CONTENTS

ARTICLE I      PURPOSE OF THE INCOME TAX

ARTICLE II      PURPOSE OF THE RULES AND REGULATIONS

ARTICLE III      DEFINITIONS

ARTICLE IV      IMPOSITION OF TAX

ARTICLE V      DIRECT ACCOUNTS – THOSE FILING UNDER A SOCIAL SECURITY NUMBER

ARTICLE VI      DIRECT ACCOUNTS – THOSE FILING UNDER A FEDERAL ID NUMBER

ARTICLE VII      GENERAL PROVISIONS FOR DIRECT ACCOUNTS

ARTICLE VIII   WITHHOLDING ACCOUNTS

ARTICLE IX      POSTMARKS AND EFFECTIVE DATES

ARTICLE X      SERVICE OF ASSESSMENT

ARTICLE XI      CONFIDENTIALITY

ARTICLE XII      DUTIES AND POWERS OF THE TAX ADMINISTRATOR

ARTICLE XIII   COLLECTION OF UNPAID TAXES AND REFUND OF OVERPAYMENTS

ARTICLE XIV   VIOLATIONS, PENALTIES

ARTICLE XV      LOCAL BOARD OF TAX REVIEW

ARTICLE XVI   SAVINGS CLAUSE

ARTICLE XVII   COLLECTION OF TAX AFTER TERMINATION OF CHAPTER

ARTICLE XVIII   AUDITS

ARTICLE XIX   ROSTER OF TENANTS

ARTICLE XX      OHIO BUSINESS GATEWAY

ARTICLE XXI   ADDITIONAL FEES RELATED TO LEGAL ACTIONS