191.01 Definitions.
191.02 Imposition of tax.
191.03 Effective period.
191.04 Deduction for alimony paid.
191.05 Return and payment of tax.
191.06 Collection at source.
191.07 Declarations.
191.08 Appointment and duties of Tax Commissioner.
191.09 Investigative powers of Tax Commissioner; penalty for divulging confidential information.
191.10 Interest and penalties.
191.11 Collection of unpaid taxes and refunds of overpayments.
191.12 Violations and penalties.
191.13 Board of Review.
191.14 Information by landlords.
191.15 Credit for tax paid to another municipality or Joint Economic Development District.
191.16 Requirements for Joint
Economic Development Districts.
191.17 Saving Clause.
191.18 Duration.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Municipal income taxes - see Ohio R. C. Ch. 718