Section
35.01 Authority to levy tax
35.02 Purposes of tax; rate
35.03 Allocation of funds
35.04 Statement of procedural history; state mandated changes to municipal income tax
35.05 Effective date
35.06 Definitions
35.07 Determining municipal taxable income for individuals
35.08 Domicile
35.09 Exemption for member or employee of general assembly and certain judges
35.10 Collection at source; withholding from qualifying wages
35.11 Collection at source; occasional errant
35.12 Collection at source; casino and VLT
35.13 Determining municipal taxable income for taxpayers who are not individuals
35.14 Net profit; income subject to net profit tax; alternative apportionment
35.15 Consolidated federal income tax return
35.16 Tax credit for businesses that foster new jobs in Ohio
35.17 Tax credits to foster job retention
35.18 Declaration of estimated tax
35.19 Credit for tax paid
35.20 Refundable credit for qualifying loss
35.21 Credit for person working in joint economic development district or zone of which the village is not a contracting party
35.22 Credit for tax beyond statute for obtaining refund
35.23 Return and payment of tax
35.24 Return and payment of tax; individuals serving in combat zone
35.25 Use of Ohio Business Gateway; types of filings authorized
35.26 Extension of time to file
35.27 Amended returns
35.28 Refunds
35.29 Penalty, interest, fees and charges
35.30 Audit
35.31 Rounding
35.32 Authority of Tax Administrator; administrative powers of the Tax Administrator
35.33 Authority of Tax Administrator; compromise of claim and payment over time
35.34 Authority of Tax Administrator; right to examine
35.35 Authority of Tax Administrator; requiring identifying information
35.36 Confidentiality
35.37 Fraud
35.38 Opinion of the Tax Administrator
35.39 Assessment; appeal based on presumption of delivery
35.40 Local Board of Tax Review; appeal to Local Board of Tax Review
35.41 Actions to recover; statute of limitations
35.42 Adoption of rules
35.43 Tenant reports
35.97 Collection after termination of chapter
35.98 Savings clause
35.99 Violations; penalty