CHAPTER 33: INCOME TAX
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