The Village of Sheffield, Ohio 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 Village of Sheffield, Ohio's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Village of Sheffield, Ohio Income Tax Ordinance and the RITA Rules and Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Village of Sheffield, Ohio and RITA ceases, Section 193.26 will supersede all other provisions within this chapter regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2904. Passed 12-11-23.)