CHAPTER 191
Earned Income Tax
   EDITOR’S NOTE: Pursuant to Ordinance 15-31, Chapter 191 shall be operative until January 1, 2016. See Chapter 192 for Income Tax Effective January 1, 2016.
191.01   Purpose.
191.02   Definitions.
191.03   Imposition of tax.
191.04   Effective period.
191.05   Returns and payment of tax.
191.06   Amended returns.
191.07   Collection at source.
191.08   Declarations.
191.09   Duties of the Administrator.
191.10   Investigative powers of the Administrator; divulging confidential information.
191.11   Interest and penalties.
191.12   Collection of unpaid taxes and refunds of overpayments.
191.13   Violations.
191.14   Board of Review.
191.15   Allocation of funds.
191.16   Credit for tax paid to another municipality; refund on income taxes paid.
191.17   Severability.
191.18   Collection of tax after termination of chapter.
191.19   Tax funds not to be paid to other municipalities.
191.20   Contractors to provide names of subcontractors.
191.99   Penalty.
CROSS REFERENCES
      Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
      Payroll reductions - see Ohio R.C. 9.42
      Deposit of public moneys - see Ohio R.C. 117.17
      Municipal income taxes - see Ohio R.C. Ch. 718
      Special funds authorized - see Ohio R.C. 5705.12
      Income Tax Office - see ADM. Ch. 139