CHAPTER 187
Earned Income Tax

187.01   Purpose.

187.02   Definitions.

187.03   Imposition of tax.

187.04   Determination of allocation of tax.

187.05   Sales made in the City.

187.06   Business allocation percentage.

187.07   Rental income.

187.0701 Residential landlords.

187.071   Royalty income from oil and/or gas wells.

187.08   Operating loss carry-forward.

187.09   Sources of income not taxed.

187.10   Filing returns.

187.11   Form and content of return.

187.12   Extension of time for filing returns.

187.13   Consolidated returns.

187.14   Amended returns.

187.15   Payment of tax on filing of return.

187.16   Collection at source.

187.17   Declarations of income not collected at source.

187.18   Filing of declaration.

187.19   Form of declaration.

187.20   Payment to accompany declaration.

187.21   Annual return.

187.22   Interest on unpaid tax.

187.23   Penalties on unpaid tax.

187.24   Exceptions.

187.25   Abatement of interest and penalty.

187.26   Violations.

187.27   Limitation of prosecution.

187.28   Failure to procure forms no excuse.

187.29   Collection of unpaid taxes and refunds of overpayments.

187.30   Taxpayer relief and reciprocity provisions; nonresident taxpayers. (Repealed)

187.31   Residents subject to income tax in other municipalities.

187.32   Claim for credit. (Repealed)

187.33   Disbursement of funds collected.

187.34   Duty of Administrator to receive tax imposed.

187.35   Duty to enforce collection.

187.36   Authority to make and enforce regulations.

187.37   Authority to arrange installment payments.

187.38   Authority to determine amount of tax due.

187.39   Authority to make investigations.

187.40   Authority to complete production of records.

187.41   Refusal to produce records.

187.42   Confidential nature of information.

187.43   Taxpayer required to retain records.

187.44   Authority to contract for central collection services.

187.45   Board of Review established.

187.46   Duty to approve regulations and hear appeals.

187.47   Right of appeal.

187.48   Severability.

187.49   Collection of tax after termination of chapter.

187.50   Managers' obligation.

187.99   Penalty.

CROSS REFERENCES

      Power to levy income tax - see Ohio Const., Art. XVIII, §3

      Limitation on rate of taxation - see CHTR. §6.03

      Payroll deductions - see Ohio R. C. 9.42

      Municipal income taxes - see Ohio R. C. Ch. 718