(a) Authority for Adoption. Nothing in this Chapter prohibits the City Council or the Tax Administrator, pursuant to authority granted to the Tax Administrator by resolution or ordinance, to adopt rules to administer the City's income tax in accordance with this Chapter. Such rules shall not conflict with or be inconsistent with any provision of this Chapter. All rules adopted under this section shall be published and posted on the City's website.
(Source: ORC 718.20)
(b) Adoption of RITA Rules and Regulations. The City hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of this Chapter and the Rules & Regulations, the provisions of this Chapter shall supersede. Until and if the contractual relationship between the City and RITA ceases, this division (b) shall supersede division (a) of this section regarding promulgation of rules and regulations by the Tax Administrator.
(c) Duty of Taxpayers. Taxpayers subject to the City's income tax are hereby required to comply not only with the requirements of this Chapter, but also to comply with the Rules and Regulations herein adopted.
(Ord. 15-33. Adopted 07/23/15; Ord. 15-61. Adopted 11/24/15; Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20)