Nothing in this chapter prohibits the legislative authority of a municipal corporation, or a tax administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the municipal corporation in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. All rules adopted under this section shall be published and posted on the internet as described in section 718.07 of the Revised Code.
Added by 130th General Assembly File No. TBD, HB 5, ยง1, eff. 3/23/2015, applicable to municipal taxable years beginning on or after 1/1/2016.
Section: Previous 718.19 718.23 718.24 718.25 718.26 718.27 718.28 718.30 718.31 718.35 718.36 718.37 718.38 718.39 718.41 NextLast modified: October 10, 2016