(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) All rules adopted under this section shall be published and posted on the internet.
(Source: R.C. § 718.30)
(c) RITA Rules and Regulations - The Council of the village adopts the Regional Income Tax Agency (RITA) Rules and Regulations for use as the village’s Income Tax Rules and Regulations, and they are hereby incorporated by reference as part of this chapter. In the event of a conflict with any provision(s) of the village’s Income Tax Chapter and the RITA Rules and Regulations, this chapter will supersede. Until and if the contractual relationship between the village and RITA ceases, § 182.20(B)(1) will supersede all other provisions within Chapter 182 regarding promulgation of Rules and Regulations by the Finance Director and approval of same by the Board of Tax Appeals.
(Ord. 21-2015, passed 11-9-2015)