(A) Nothing in this ordinance prohibits the legislative authority of Oberlin, or a Tax Administrator pursuant to authority granted to the Tax Administrator by resolution or ordinance, to adopt rules and regulations to administer an income tax imposed by Oberlin in accordance with this ordinance. Such rules and regulations shall not conflict with or be inconsistent with any provision of this ordinance. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the rules and regulations.
(B) All Rules and Regulations adopted under this section shall be published and posted on the internet.
(Ord. 17-59 AC CMS. Passed 12-4-17.)