(A) The Village of Minerva hereby adopts the Rules and Regulations of the Regional Income Tax Agency (RITA) attached to original Ordinance 15-22 as Exhibit A, including amendments that need to be made thereto from time to time, for use as the Village’s income tax rules and regulations during any period in which the Village has contracted with RITA for the administration of municipal income tax.
(B) In the event of a conflict with any provision of the Village’s income tax ordinance and the RITA Rules and Regulations, the Village ordinance shall supersede those rules and regulations. Until, and if, the contractual relationship between the Village and RITA ceases, this section shall supersede all other provisions within Chapter 183 regarding Promulgation of Rules and Regulations by the Tax Administrator. (Ord. 15-22. Passed 4-26-22.)