CHAPTER 189
Income Tax Effective January 1, 2016
189.01   Authority to levy tax; purpose of tax.
189.02   Definitions.
189.03   Imposition of tax.
189.04   Collection at source.
189.05   Annual return; filing.
189.06   Credit for tax paid to other municipalities.
189.064   Job creation tax credit.
189.065   Job retention tax credit.
189.07   Estimated taxes.
189.08   Round of amounts.
189.09   Requests for refunds.
189.10   Second municipality imposing tax after time period allowed for refund.
189.11   Amended returns.
189.12   Limitations.
189.13   Audits.
189.14   Service of assessment.
189.15   Administration of claims.
189.16   Tax information confidential.
189.17   Fraud.
189.18   Interest and penalties.
189.19   Authority of Tax Administrator; verification of information.
189.20   Request for opinion of the Tax Administrator.
189.21   Board of Tax Review.
189.22   Authority to create rules and regulations.
189.23   Rental and leased property.
189.24   Savings clause.
189.25   Collection of tax after termination of chapter.
189.26   Adoption of RITA rules and regulations.
189.99   Violations; penalties.
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         State income tax - see Ohio R.C. Ch. 5747