(a) The City, having already entered into an agreement for the establishment of a Regional Council of Governments, pursuant to Ordinance 38-71, passed May 25, 1971, which Council has organized a municipal tax collection agency known as the Regional Income Tax Agency, the Board of Trustees of the Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of the City, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of the Agency through the Administrator of the Agency. However, the Administrator of the Agency shall have no authority to abate penalties or interest provided for in Section 181.23 and Section 181.24.
(b) The City Council, pursuant to Ordinance 5-2005, passed February 22, 2005, adopted the rules and regulations of the Regional Income Tax Agency as they currently exist or may be amended from time to time. Should any provision of the rules and regulations conflict with any provision of this chapter, the specific provisions of this chapter shall control.
(Ord. 5-2005. Passed 2-22-05.)