Section
33.01 Authority to levy tax; purposes of tax; rate
33.011 Authority to levy tax
33.012 Purposes of tax; rate
33.013 Allocation of funds
33.014 Statement of procedural history; state mandated changes to municipal income tax
33.02 Effective date
33.03 Definitions
33.04 Income subject to tax for individuals
33.041 Determining municipal taxable income for individuals
33.042 Domicile
33.043 Exemption for member or employee of general assembly and certain judges
33.044 Filing net profit taxes; election to be subject to provisions of chapter
33.045 Applicability; taxable situs; apportionment
33.05 Collection at source
33.051 Collection at source; withholding from qualifying wages
33.052 Collection at source; occasional entrant
33.053 Collection at source; casino and VLT
33.06 Income subject to net profit tax
33.061 Determining municipal taxable income for taxpayers who are not individuals
33.062 Net profit; income subject to net profit tax; alternative apportionment
33.0621 Alternative net profits apportionment for remote employees
33.063 Consolidated federal income tax return
33.064 Tax credit for businesses that foster new jobs in Ohio
33.065 Tax credits to foster job retention
33.07 Declaration of estimated tax
33.08 Credit for tax paid
33.081 Credit for tax paid to another municipal corporation
33.082 Refundable credit for qualifying loss
33.083 Credit for person working in joint economic development district or zone
33.084 Credit for tax beyond statute for obtaining refund
33.085 Credits
33.09 Annual return
33.091 Return and payment of tax
33.092 Return and payment of tax; individuals serving in combat zone
33.093 Use of Ohio Business Gateway; types of filings authorized
33.0931 Electronic filing for parties making election
33.094 Extension of time to file
33.095 Amended returns
33.096 Refunds
33.10 Penalty, interest, fees and charges
33.11 Audit
33.12 Rounding
33.13 Authority and powers of the Tax Administrator
33.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
33.132 Authority of Tax Administrator; compromise of claim and payment over time
33.133 Examination of records and other documents and persons
33.134 Authority of Tax Administrator; requiring identifying information
33.14 Information provided to Tax Administrator; confidentiality
33.15 Fraud
33.16 Opinion of the Tax Administrator
33.17 Assessment; appeal based on presumption of delivery
33.18 Local Board of Tax Review; appeal to Local Board of Tax Review
33.19 Actions to recover; statute of limitations
33.20 Adoption of rules
33.21 Landlord reporting
33.97 Collection of tax after termination of chapter
33.98 Savings clause
33.99 Violations; penalty
33.991 Additional penalties
Statutory reference:
Municipal income taxes, see R.C. Ch. 718