(A) Pursuant to Section 718.30 of the Revised Code, the Municipality, pursuant to this Chapter, grants authority to the Tax Administrator adopt rules to administer the income tax imposed by the Municipality. All rules and regulations and amendments or changes thereto, which are adopted by the Tax Commissioner under the authority granted by this chapter must be approved by the Board of Review before the same become effective. After the approval, such rules, regulations, amendments and changes shall be filed with the Clerk of Council and shall be open for public inspection.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 211-12. Passed 9-21-15.)