The Village of Lowellville, Ohio, hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the Village of Lowellville, Ohio's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Village of Lowellville, Ohio's Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Village of Lowellville, Ohio, and RITA ceases, Section 172.26 will supersede all other provisions within any Ordinance regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 3849. Passed 10-14-15.)