§ 881.11 ELECTRONIC AVAILABILITY OF RULES AND FORMS.
   The Tax Administrator shall make electronic versions of any rules or ordinances governing the tax available to the public through the internet including, but not limited to, ordinances or rules governing the rate of tax; payment and withholding of taxes; filing any prescribed returns, reports, or other documents; dates for filing or paying taxes, including estimated taxes; penalties, interest, assessment, and other collection remedies; rights of taxpayers to appeal; procedures for filing appeals; and a summary of taxpayers' rights and responsibilities. The Tax Administrator shall make blanks of any prescribed returns, reports, or documents, and any instructions pertaining thereto, available to the public electronically through the internet. Electronic versions of rules, ordinances, blanks, and instructions shall be made available by posting them on the electronic site established by the State Tax Commissioner under ORC 5703.49 and, if the City or Tax Administrator maintains an electronic site for the posting of such documents that is accessible through the internet, by posting them on that electronic site. If the City or Tax Administrator establishes such an electronic site, the City shall incorporate an electronic link between that site and the site established pursuant to ORC 5703.49 and shall provide to the State Tax Commissioner the uniform resource locator of the site established pursuant to this division.
(Source: ORC 718.07)
(Ord. 2023-31. Adopted 11/21/23)