(a) Pursuant to Ohio R.C. 718.30, the Village Council has the authority, by ordinance, to adopt rules to administer the income tax imposed by the Village. The Tax Administrator may prescribe such rules, which if approved by a majority of the Board of Tax Review, shall become effective under this chapter, but in case of conflicts between any such rule and this chapter, the provisions of this chapter prevail.
(b) All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-6. Passed 11-17-15.)