CHAPTER 36: MUNICIPAL INCOME TAX EFFECTIVE BEGINNING JANUARY 1, 2016
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