APPENDIX A

CITY OF UPPER SANDUSKY

INCOME TAX RULES & REGULATIONS

AS APPROVED BY THE BOARD OF REVIEW AND IN EFFECT

MARCH 20, 2000

ADOPTED UNDER THE AUTHORITY OF

SECTION 181.13

CITY OF UPPER SANDUSKY MUNICIPAL CODE

Rules and Regulations adopted by the Commissioner of Taxation and submitted to the Board of Review for approval and adoption according to Section 181.13 of Ordinance 234-5. All previous Rules and Regulations are hereby repealed.

RULES AND REGULATIONS

   Article I.      Purpose

   Article II.      Definitions

   Article III.      Imposition of tax

   Article IV.      Effective date

   Article V.      Return and payment of tax

   Article VI.      Collection at source

   Article VII.   Declarations

   Article VIII.   Duties of the City Auditor and Treasurer

   Article IX.      Investigative powers of the Commissioner; divulging confidential information

   Article X.      Interest and Penalties

   Article XI.      Collection of unpaid taxes

   Article XII.   Violations

   Article XIII.   Board of Review

   Article XIV.   Allocation of funds

   Article XV.   Credit for tax paid to other municipalities

   Article XVI.   Collection of tax after termination of chapter

   Article IC.      Penalty