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
   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
   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
   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