Section
39.01 Authority to levy tax; purpose of tax
39.02 Definitions
39.03 Imposition of tax
39.04 Collection at source
39.05 Annual return; filing
39.06 Credits for tax paid to other municipalities
39.07 Estimated taxes
39.08 Rounding of amounts
39.09 Requests for refunds
39.10 Second municipality imposing tax after time period allowed for refund
39.11 Amended returns
39.12 Limitations
39.13 Audits
39.14 Service of assessment
39.15 Administration of claims
39.16 Tax information confidential
39.17 Fraud
39.18 Interest and penalties
39.19 Authority of Tax Administrator; verification of information
39.20 Request for opinion of the Tax Administrator
39.21 Board of Tax review
39.22 Authority to create rules and regulations
39.23 Rentals and leased property
39.24 Savings clause
39.25 Collection of tax after termination of chapter
39.26 Rules and regulations for income tax, under authority of Ordinance 32-72, adopted
39.27 Opt-in for filing through the Ohio Business Gateway for businesses
39.99 Violations; penalties