(A) Pursuant to R.C. § 718.30, the legislative authority of the village has the authority, by ordinance or resolution, to adopt rules to administer the income tax imposed by the municipality. The municipality hereby adopts the Regional Income Tax Agency (RITA) Rules and Regulations, including amendments that may be made from time to time, for use as the municipality’s Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the municipality Income Tax Ordinance and the RITA Rules and Regulations, the ordinance will supersede.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 16-903, passed 12-19-2016)
Statutory reference:
Adoption of rules, see R.C. § 718.30