Smithville hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the Smithville's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Smithville Income Tax Ordinance and the RITA Rules & Regulations, the chapter will supersede. Until and if the contractual relationship between the Smithville and RITA ceases, this section will supersede all other provisions within Ordinance 2023-1 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2023-22, passed 12-19-2023)