# Ohio Rev. Code § 718.07: Electronic versions of rules, ordinances, blanks, and instructions available on internet

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.07

## Section

- **Citation:** Ohio Rev. Code § 718.07
- **Heading:** Electronic versions of rules, ordinances, blanks, and instructions available on internet
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 7 / Chapter 718 / § 718.07

## Text

September 29, 2015 House Bill 64 - 131st General Assembly 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.

## Nearby sections

- [Ohio Rev. Code § 718.01 § 718.01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.01.md)
- [Ohio Rev. Code § 718.02 § 718.02. Income subject to tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.02.md)
- [Ohio Rev. Code § 718.03 § 718.03. Withholding taxes from qualifying wages](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.03.md)
- [Ohio Rev. Code § 718.04 § 718.04. Authority for tax on income and withholding tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.04.md)
- [Ohio Rev. Code § 718.05 § 718.05. Annual return; filing](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.05.md)
- [Ohio Rev. Code § 718.06 § 718.06. Consolidated municipal income tax return](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.06.md)
- [Ohio Rev. Code § 718.07 § 718.07. Electronic versions of rules, ordinances, blanks, and instructions available on internet](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.07.md)
- [Ohio Rev. Code § 718.08 § 718.08. Estimated taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.08.md)
- [Ohio Rev. Code § 718.09 § 718.09. Election on tax levy dividing revenue between municipal corporation and school district](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.09.md)
- [Ohio Rev. Code § 718.10 § 718.10. Election on tax levy dividing revenue between group of municipal corporations and school district](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.10.md)
- [Ohio Rev. Code § 718.011 § 718.011. Occasional entrant exemption](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.011.md)
- [Ohio Rev. Code § 718.11 § 718.11. Local board of tax review](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.11.md)
- [Ohio Rev. Code § 718.012 § 718.012. Factors for determining whether individual is domiciled in municipal corporation](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.012.md)
- [Ohio Rev. Code § 718.12 § 718.12. Limitations](https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T7_C718_S718.07. Check the current official text before relying on it. Not legal advice.