The City of Willoughby Hills 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 City of Willoughby Hills' Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City of Willoughby Hills Income Tax Ordinance and the RITA Rules and Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City of Willoughby Hills and RITA ceases, Section 186.26 will supersede all other provisions within Chapter 186 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2023-061. Passed 12-14-23.)