(a) The Mayor be and is hereby authorized and directed to execute, on behalf of the Village of Utica, an agreement with a Regional Council of Governments for the administration of and collection of the Village of Utica’s Income Tax.
(Ord. 22-003. Passed 3-7-22.)
(b) The Village 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 between any provision(s) of the Municipality’s Income Tax Ordinance and the RITA Rules and Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Municipality and RITA ceases, this section shall supersede all other provisions within this chapter regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 22-009. Passed 5-9-22.)