CHAPTER 881
Earned Income Tax, Effective January 1, 2016
881.01   Authority to levy tax; purpose of tax.
881.02   Definitions.
881.03   Imposition of tax.
881.04   Collection at source.
881.041   Contractor registration.
881.05   Annual return; filing.
881.06   Credit for tax paid to other municipalities.
881.07   Estimated taxes.
881.08   Rounding of amounts.
881.09   Requests for refunds.
881.10   Second municipality imposing tax after time period allowed for refund.
881.11   Amended returns.
881.12   Limitations.
881.121   Recovery of unpaid taxes.
881.122   Taxes erroneously paid.
881.123   Amounts less than one dollar.
881.13   Audits.
881.14   Service of assessment.
881.15   Administration of claims.
881.16   Tax information confidential.
881.17   Fraud.
881.18   Interest and penalties.
881.19   Authority of Tax Administrator; verification of information.
881.20   Request for opinion of the Tax Administrator.
881.21   Board of Tax Review.
881.22   Authority to create rules and regulations.
881.23   Rental and leased property.
881.24   Savings clause.
881.25   Collection of tax after termination of chapter.
881.26   Adoption of RITA rules and regulations.
881.27   Election to be subject to R.C. §§ 718.80 to 718.95.
881.99   Violations; penalties.