(a) Pursuant to the City's membership in a Regional Council of Governments, which Council has organized a municipal tax collection agency known as "Regional Income Tax Agency," the Board of Trustees of the Regional Income Tax Agency ("RITA") is authorized to administer and enforce the provisions of this Chapter as the agent of the City, and the duties and authority of the Tax Administrator may be performed by RITA as overseen by the City's Tax Administrator. RITA shall have no authority to abate penalties or interest provided for in this Chapter.
(b) The City hereby adopts the RITA Rules and Regulations, including amendments that may be made from time to time, for use as the City's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of this Chapter, the provisions of this Chapter will supersede the Rules and Regulations. (Ord. 2-2018. Passed 1-16-18.)