(a) The Village of Richwood having concurrent herewith entered into an agreement for the establishment of a Regional Council of Governments pursuant to ordinance number 95-02-08, which Council has organized a municipal tax collection agency known as "Regional Income Tax Agency", the Board of Trustees of said Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of the Village of Richwood, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of said agency through the Administrator of said agency. Provided, however, the Administrator of said agency shall have no authority to abate penalties or interest provided for in this chapter.
(b) There is hereby approved, adopted, and incorporated herein the Rules and Regulations of the Regional Income Tax Agency, to be followed in the administration of this income tax. In the event there is a conflict between this chapter and said Rules and Regulations, the provisions of this chapter shall control.
(Ord. 11-95. Passed 1-23-95.)