191.01 Authority to levy tax; purpose of tax.
191.02 Definitions.
191.03 Imposition of tax.
191.04 Collection at source.
191.05 Annual return; filing.
191.06 Credit for tax paid to other municipalities.
191.07 Estimated taxes.
191.08 Rounding of amounts.
191.09 Requests for refunds.
191.10 Second municipality imposing tax after time period allowed for refund.
191.11 Amended returns.
191.12 Limitations.
191.13 Audits.
191.14 Service of assessment.
191.15 Administration of claims.
191.16 Tax information confidential.
191.17 Fraud.
191.18 Interest and penalties.
191.19 Authority of Tax Administrator; verification of information.
191.20 Request for opinion of the Tax Administrator.
191.21 Board of Tax Review.
191.22 Authority to create rules and regulations.
191.23 Rental and leased property.
191.24 Savings clause.
191.25 Collection of tax after termination of ordinance.
191.26 Adoption of RITA rules and regulations.
191.27 Election to be subject to ORC 718.80 to 718.95.
191.28 Definitions.
191.29 Applicability; taxable situs; apportionment.
191.30 Information provided to Tax Administrator; confidentiality.
191.31 Filing of annual return; remittance; disposition of funds.
191.32 Electronic filing.
191.33 Consolidated returns.
191.34 Failure to pay tax.
191.35 Declaration of estimated taxes.
191.36 Additional penalties.
191.37 Assessments against taxpayer.
191.38 Refund applications.
191.39 Amended returns.
191.40 Examination of records and other documents and persons.
191.41 Credits.
191.42 Reckless violations; penalties.
191.99 Violations; penalties.
CROSS REFERENCES
Taxation - see CHTR. Sec. XI
Municipal deductions - see Ohio R.C. 9.42
Municipal income tax - see Ohio R.C. Ch. 718