The Village of Ottawa 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's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Village Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Village and RITA ceases, Section 191.19 will supersede all other provisions within Chapter 191 regarding promulgation of rules and regulations by the Tax Commissioner and approval of same by the Board of Review.
(Ord. 11-30. Passed 12-19-11.)