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EXHIBIT B <br />CHAPTER 1501 <br />Municipal Income Tax <br />1501.01 Authority to levy tax; purpose of tax. <br />1501.02 Definitions. <br />1501.03 Imposition of income tax. <br />1501.04 Collection at source. <br />1501.05 Annual return; filing. <br />1501.06 Credit for tax paid to other municipalities. <br />1501.07 Estimated taxes. <br />1501.08 Rounding of amounts. <br />1501.09 Requests for refunds. <br />1501.10 Second municipality imposing tax after time period allowed for refund. <br />1501.11 Amended returns. <br />1501.12 Limitations. <br />1501.13 Audits. <br />1501.14 Service of assessment. <br />1501.15 Administration of claims. <br />1501.16 Tax information confidential. <br />1501.17 Fraud. <br />1501.18 Interest and penalties. <br />1501.19 Authority of Tax Administrator; verification of information. <br />1501.20 Request for opinion of the Tax Administrator. <br />1501.21 Board of Tax Review. <br />1501.22 Authority to create rules and regulations. <br />1501.23 Rental and leased property. <br />1501.24 Savings clause. <br />1501.25 Collection of tax after termination of ordinance. <br />1501.26 Adoption of RITA Rules and Regulations. <br />1501.27 Election to be subject to R.C. 718.80 to 718.95 <br />1501.99 Violations; penalties. <br />1501.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX. <br />(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, <br />extension and enlargement of municipal services and facilities and capital improvements, the City of North <br />Olmsted (the City) hereby levies an annual municipal income tax on income, qualifying wages, <br />