Section
36.01 Authority to levy tax; purposes of tax; rate
36.011 Authority to levy tax
36.012 Purposes of tax; rate
36.013 Allocation of funds
36.014 Statement of procedural history; state mandated changes to municipal income tax
36.02 Effective date
36.03 Definitions
36.04 Income subject to tax for individuals
36.041 Determining municipal taxable income for individuals
36.042 Domicile
36.043 Exemption for member or employee of general assembly and certain judges
36.05 Collection at source
36.051 Collection at source; withholding from wages
36.052 Collection at source; occasional entrant
36.053 Collection at source; casino and VLT
36.06 Income subject to net profit tax
36.061 Determining municipal taxable income for taxpayers who are not individuals
36.062 Net profit; income subject to net profit tax; alternative apportionment
36.063 Consolidated federal income tax return
36.064 Tax credit for businesses that foster new jobs in Ohio
36.065 Tax credits to foster job retention
36.07 Declaration of estimated tax
36.08 Credit for tax paid
36.081 Credit for tax paid to another municipality
36.082 Refundable credit for qualifying loss
36.083 Credit for person working in joint economic development district or zone
36.084 Credit for tax beyond statute for obtaining refund
36.09 Annual return
36.091 Return and payment of tax
36.092 Return and payment of tax; individuals serving in combat zone
36.093 Use of Ohio Business Gateway; types of filings authorized
36.094 Extension of time to file
36.095 Amended returns
36.096 Refunds
36.10 Penalty, interest, fees and charges
36.11 Audit
36.12 Rounding
36.13 Authority and powers of the Tax Administrator
36.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
36.132 Authority of Tax Administrator; compromise of claim and payment over time
36.133 Authority of Tax Administrator; right to examine
36.134 Authority of Tax Administrator; requiring identifying information
36.14 Confidentiality
36.15 Fraud
36.16 Opinion of the Tax Administrator
36.17 Assessment; appeal based on presumption of delivery
36.18 Local Board of Tax Review; appeal to Local Board of Tax Review
36.19 Actions to recover; statute of limitations
36.20 Adoption of rules
36.21 Collection of tax after termination of chapter
36.22 Savings clause
36.23 Violations - penalty