Section
General Provisions
36.001 Budgeting procedure
36.002 Depository for the public funds of the village
36.003 Investment of moneys in the village treasury
Village Income Tax Administrator
36.015 Established
36.016 Appointment
36.017 Salary
36.018 Bond
36.019 Assistants
Village Funds
36.035 Sidewalk Improvement Fund
36.036 Electric Improvement Fund
36.037 Interest earned on municipal utility deposit accounts to be retained by the respective utility funds
36.038 Fire Capital Improvement Fund
36.039 Special Grant Fund
36.040 Police Income Tax Fund
36.041 Police Officer Training Fund
36.042 Fire Income Tax Fund
Village Income Tax Regulations
Effective Through December 31, 2015
Effective Through December 31, 2015
36.050 Purpose
36.051 Definitions
36.052 Imposition of tax
36.053 Return and payment of tax
36.054 Collection at source
36.055 Duties of Income Tax Administrator
36.056 Investigative powers of the Income Tax Administrator; penalty for divulging confidential information
36.057 Interest and penalties
36.058 Collection of unpaid taxes and refunds of overpayments
36.059 Board of Review
36.060 Minimum tax liability
36.061 Allocation of funds
36.062 Credit for tax paid to another municipality
36.063 Effective
Village Income Tax Regulations Effective
Beginning January 1, 2016
Beginning January 1, 2016
36.075 Authority to levy tax; purposes of tax; rate
36.076 Effective date
36.077 Definitions
36.078 Income subject to tax for individuals
36.079 Collection at source
36.080 Income subject to net profit tax
36.081 Declaration of estimated tax
36.082 Credit for tax paid
36.083 Annual return
36.084 Penalty, interest, fees and charges
36.085 Audit
36.086 Rounding
36.087 Authority and powers of the Tax Administrator
36.088 Confidentiality
36.089 Fraud
36.090 Opinion of the Tax Administrator
36.091 Assessment; appeal based on presumption of delivery
36.092 Local Board of Tax Review; appeal to Local Board of Tax Review
36.093 Actions to recover; statute of limitations
36.094 Adoption of rules
36.095 Tenant reports
36.096 Collection of tax after termination of subchapter
36.097 Savings clause
Village Income Tax Regulations Effective
Beginning January 1, 2018
Beginning January 1, 2018
36.110 Filing net profit taxes; election to be subject to provisions of Chapter 36
36.111 Definitions
36.112 Applicability; taxable situs; apportionment
36.113 Information provided to Tax Administrators; confidentiality
36.114 Filing of annual return; remittance; disposition of funds
36.115 Electronic filing
36.116 Consolidated returns
36.117 Failure to pay tax
36.118 Declaration of estimated taxes
36.119 Additional penalties
36.120 Assessment against taxpayer
36.121 Refund applications
36.122 Amended returns
36.123 Examination of records and other documents and persons
36.124 Credits
36.125 Reckless violations; penalties
36.999 Penalty