CHAPTER 173
Income Tax
Income Tax
173.01 Purpose of tax.
173.02 Definitions.
173.03 Rate and income taxable.
173.04 Effective period.
173.05 Method of determination.
173.06 Sales made in the City.
173.07 Total allocation.
173.08 Rentals.
173.09 Operating loss-carry forward.
173.10 Sources of income not taxed.
173.11 When return required to be made.
173.12 Form and content of return.
173.13 Extension of time for filing returns.
173.14 Consolidated returns.
173.15 Amended returns.
173.16 Payment of tax on filing of return.
173.17 Collection at source.
173.18 Declarations of income not collected at source.
173.19 Filing of declaration.
173.20 Form of declaration.
173.21 Payment to accompany declaration.
173.22 Annual return.
173.23 Interest on unpaid tax.
173.24 Penalties on unpaid tax; and unfiled returns or declarations.
173.25 Penalty exceptions.
173.26 Abatement of interest and penalty.
173.27 Violations.
173.28 Taxpayer registration statement.
173.29 Prosecutions within time limitations.
173.30 Failure to procure forms not excuse.
173.31 Unpaid taxes recoverable as other debts.
173.32 Refunds of taxes erroneously paid.
173.33 Amounts of less than five dollars. (Repealed)
173.34 Taxation by another municipality.
173.35 Basis for taxation credit.
173.36 Refund procedure.
173.37 Disbursement of funds collected.
173.38 Tax Administrator.
173.39 Duties; city contracts.
173.40 Authority to make and enforce regulations.
173.41 Authority to arrange installment payments.
173.42 Authority to determine amount of tax due.
173.43 Authority to make investigations.
173.44 Authority to compel production of records.
173.45 Refusal to produce records.
173.46 Confidential nature of information obtained.
173.47 Taxpayer required to retain records.
173.48 Board of Review established.
173.49 Right to appeal.
173.50 Board to establish rules and regulations.
173.51 Severability.
173.52 Collection of tax to be completed.
173.53 Tenant identification statement.
173.54 Personal liability of responsible officers and employees to file returns or declarations and to pay tax or employer withholding due.
173.55 Offsets for employee’s business deductions.
173.56 Adoption of R.I.T.A.’s Rules and Regulations.
173.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, §8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Department of Taxation; Tax Administrator - see ADM. Ch. 131