Ohio Code § 718.07

§ 718.07.

The tax administrator of a municipal corporation that imposes a tax on income in accordance

with this chapter 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 tax commissioner

under section 5703.49 of the Revised Code and, if the municipal corporation 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 a municipal corporation or tax administrator establishes such an electronic site,

the municipal corporation shall incorporate an electronic link between that site and

the site established pursuant to section 5703.49 of the Revised Code , and shall provide to the tax commissioner the uniform resource locator of the site

established pursuant to this division.