Which of the following is NOT covered by an ordinance?

Federal tax regulations are not covered by an ordinance because ordinances typically relate to local laws and regulations enacted by municipal authorities. These can include specific rules pertaining to building codes, which establish standards for building construction and safety; speed limits, which are regulations that local governments set to control traffic flow and enhance public safety; and zoning requirements, which dictate how land in a certain area may be used and can influence property development.

In contrast, federal tax regulations fall under the jurisdiction of the federal government and are governed by national laws rather than local ordinances. These regulations apply uniformly across the country and are enforced by federal agencies rather than local municipalities. This distinction highlights the scope and authority of ordinances as primarily local governance tools.