(a) Pursuant to R.C. § 718.30, the municipality, pursuant to this chapter, grants authority to the Tax Administrator to adopt rules to administer the income tax imposed by the municipality.
(b) The municipality hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the municipality's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of this chapter and the RITA Rules & Regulations, this chapter shall supersede. Until and if the contractual relationship between the municipality and RITA ceases, this division (b) shall supersede all other provisions within this chapter regarding promulgation of rules and regulations by the Tax Administrator.
(c) Rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-66. Passed 12-2-15.)