A. Composition

A Board of Review, consisting of a chairman and two other individuals, each to be appointed by the Mayor, with the consent of Council, is created. The members shall serve for three-year terms from the effective date of their respective appointments, except that the original terms shall be for one, two; and three years respectively.

B. Procedure

A majority of the members of the Board shall constitute a quorum. The board shall adopt its own procedural rules and shall keep a record of its transactions. The Board shall elect a chairman and secretary from its membership and shall be governed by Robert's Revised Rules of Order except as its own bylaws differ. Any member is eligible for reappointment to the Board of Review. No compensation shall be paid to the members until otherwise provided by Council. All members of the Board of Review shall be resident citizens of this Municipality. Any Board member may be removed from office due to; misfeasance, nonfeasance, malfeasance, or nonattendance to duty, and removal shall be made by the Mayor. Any aggrieved member may appeal the removal to Council for final determination within ten days of receiving notice of the Mayor's removal, in which case the removal order shall be considered a suspension of the member until Council's final determination. Any hearing by the Board may be conducted privately and the provisions of Section 9 of the Ordinance with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by the Ordinance, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the Taxpayer or Administrator is empowered to substitute alternate methods of allocation.

C. Appeals

1. An appeal from a ruling of the Administrator by a Taxpayer or Employer is effected by filing a notice of appeal with the Board in the City Hall, within thirty (30) days after the announcement of the Administrator's ruling or decision from which the appeal is taken. C copy of such notice of appeal must be filed with the Administrator.

2. The Board, by a majority vote, may affirm, modify or reverse, in whole or in part any such ruling or decision of the Administrator.

3. Hearings before the Board shall be private unless the Taxpayer request a public hearing.

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ARTICLE XIV

A. Limitation

1. Where a Resident of this Municipality is subject to a municipal income tax in another municipality he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.

B. Credit to Residents

1. Resident individuals of this Municipality who are required to pay and do pay, a tax to another municipality on salaries, wages, commissions or other compensation for work done or services performed in such other municipality, or on Net Profits form Businesses, professions or other activities conducted in such other municipality, may claim a credit of the amount of tax paid by them or on their behalf for the same taxable period to such other municipality but only to the extent of the tax imposed by this Ordinance on such compensation or Net Profits.

C. Method of Applying for Credit

1. No credit will be given unless the Taxpayer claims such on his final return or other form prescribed by the Administrator, and presents such evidence of the payment of a similar tax to another municipality, as the Administrator may require.

2. A refund must be claimed by the taxpayer or his employer within three (3) years of the date of filing the final return for the year for which such refund is claimed. The Administrator shall prescribe rules for verification.

D. A statement satisfactory to the Administrator from the taxing authority of the municipality to which the taxes are paid that a Massillon Resident or his Employer is paying the tax shall be considered as fulfilling the requirement of this article.

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A. This chapter shall continue effective insofar as the levy of taxes is concerned until revoked and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of the taxes or for the punishment of violations of this chapter are fully terminated. Subject to the limitations contained in Section 11 and 12 of this Ordinance.

B. Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Section 5 and 6 as though the Ordinance were continuing.

C. These Rules and Regulations contain changes from the Rules and Regulations adopted for previous years in an Effort to Effect uniform administration of municipal income taxes throughout Ohio, and changes in these Regulations from those of previous years do not imply any intent to effect a substantial change in the Rules and Regulations, but are merely changes in form.

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A. From time to time amendments and supplements to these regulations may be issued by the Administrator.