194.22   AUTHORITY TO CREATE RULES AND REGULATIONS.
   (a)   Nothing in this chapter prohibits the legislative authority of Parma Heights, or a Tax Administrator pursuant to authority granted to the Tax Administrator by resolution or chapter, to adopt rules and regulations to administer an income tax imposed by Parma Heights in accordance with this chapter. Such rules and regulations shall not conflict with or be inconsistent with any provision of this chapter. 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. 2015-52.  Passed 12-14-15.)