Section
Village Funds
37.001 C4–Bluffton in Bloom
Treasury Investment Board; Treasury Investment Account
37.015 Treasury Investment Account
37.016 Treasury Investment Board
37.017 Investment
Transient Occupancy Tax
37.030 Definitions
37.031 Imposition of tax
37.032 Transient guest to pay tax
37.033 Tax to be separately stated and charged
37.034 Registration
37.035 Records, inspection, destruction
37.036 Reporting and remitting
37.037 Refunds
37.038 Duties of the Tax Administrator
37.039 Investigative powers of the Tax Administrator; confidential information
37.040 Failure to collect and report tax; determination by Tax Administrator
37.041 Interest
37.042 Action to collect
37.043 Violations
37.044 Collection of tax after termination
Municipal Income Tax
37.055 Authority to levy tax
37.056 Effective date
37.057 Definitions
37.058 Income subject to tax for individuals
37.059 Collection at source
37.060 Income subject to net profit tax
37.061 Declaration of estimated tax
37.062 Credit for tax paid
37.063 Annual return
37.064 Penalty, interest, fees and charges
37.065 Audit
37.066 Rounding
37.067 Authority and powers of the Tax Administrator
37.068 Confidentiality
37.069 Fraud
37.070 Opinion of the Tax Administrator
37.071 Assessment; appeal based on presumption of delivery
37.072 Local Board of Tax Review; appeal to Local Board of Tax Review
37.073 Actions to recover; statute of limitations
37.074 Adoption of rules
37.075 Collection of tax after termination of subchapter
37.076 Savings clause
37.077 Information submission by landlords
Filing Net Profit Taxes
37.090 Council findings
37.091 Filing net profit taxes; election to be subject to provisions of subchapter
37.092 Definitions
37.093 Applicability; taxable situs; apportionment
37.094 Information provided to Tax Administrator; confidentiality
37.095 Filing of annual return; remittance; disposition of funds
37.096 Electronic filing
37.097 Consolidated returns
37.098 Failure to pay taxes
37.099 Declaration of estimated taxes
37.100 Additional penalties
37.101 Assessments against taxpayer
37.102 Refund applications
37.103 Amended returns
37.104 Examination of records and other documents and persons
37.105 Credits
37.999 Penalty
Cross-reference:
Council rules, see § 31.01
Fee Schedule, see Ch. 39
Village Officials, see Ch. 33