The City of Oxford hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City of Oxford's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City of Oxford Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City of Oxford and RITA ceases, Section 182.26 will supersede all other provisions within Chapter 182 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 3462. Passed 2-20-18.)