(A) Pursuant to section 718.30 of the Revised Code, the legislative authority of the Municipality pursuant to this Chapter, grants authority to the Tax Commissioner to adopt rules to administer the income tax imposed by the Municipality. Such rules shall not conflict with or be inconsistent with any provisions of this Chapter. In case of conflicts between any such rule and the provisions of this Chapter, the provisions of this Chapter shall prevail. Taxpayers are required to comply not only with the requirements of this Chapter, but also to comply with the rules and regulations adopted by the Tax Commissioner.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 19-15. Passed 10-27-15.)