(a) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(b) Effective January 1, 2014, there is also hereby adopted for the purpose of establishing rules and regulations for the collection of municipal income taxes and the administration and enforcement of this chapter, the Rules and Regulations of the Regional Income Tax Agency (R.I.T.A.), in the most current edition or update thereof, including all additions, deletions, and amendments made subsequent hereto, and the same are hereby incorporated herein as if fully set out at length save and except such portions as may be hereinafter added, modified, or deleted therein.
(c) R.I.T.A.'s Rules and Regulations shall be in addition to any rules and regulations adopted and promulgated by the Administrator pursuant to authority granted under Section 880.37(a) above. In any matter where a rule or regulation adopted and promulgated by the Administrator conflicts with any of R.I.T.A.'s Rules and Regulations, the rule or regulation adopted and promulgated by the Administrator shall prevail over and render null and void the R.I.T.A. rule or regulation with respect to the City of Strongsville.
(Ord. 2014-155. Passed 9-2-14.)