CHAPTER 880: EARNED INCOME TAX, EFFECTIVE THROUGH DECEMBER 31, 2015
880.01   Purpose
880.02   Definitions
880.03   Imposition of tax; rate and income taxable
880.04   Effective period
880.05   Determination of allocation of tax; method of determination
880.06   Sales made in the city
880.07   Total allocation
880.08   Rentals
880.09   Operating loss carry-forward
880.10   Exemptions; sources of income not taxed
880.11   Returns; when return required to be made
880.12   Form and content of return
880.13   Extension of time for filing returns
880.14   Consolidated returns
880.15   Amended returns
880.16   Payment of tax; payment on filing of return
880.17   Collection at source
880.18   Declaration of income; payment of estimated tax
880.19   Filing declaration
880.20   Form of declaration
880.21   Payment to accompany declaration
880.22   Annual return
880.23   Interest on unpaid tax
880.24   Surcharges on unpaid tax
880.25   Exceptions
880.26   Abatement of interest and surcharge
880.27   Violations
880.28   Limitation on prosecution
880.29   Failure to procure forms no excuse
880.30   Collection of unpaid taxes
880.31   Refunds of taxes erroneously paid
880.32   Amounts of less than $1
880.33   Relief and reciprocity provisions; nonresident taxpayers (repealed)
880.34   Resident taxpayers
880.35   Claim for credit or refund
880.36   Disbursement of funds collected
880.37   Duties and authority of the Administrator; duty to receive tax imposed
880.38   Duty to enforce collection
880.39   Authority to make and enforce regulations
880.40   Authority to arrange installment payments
880.41   Authority to determine amount of tax due
880.42   Authority to make investigations
880.43   Authority to compel production of records
880.44   Refusal to produce records
880.45   Confidential nature of information obtained
880.46   Taxpayer required to retain records
880.47   Authority to contract for central collection facilities
880.48   Board of Review established
880.49   Duty to approve regulations and to hear appeals
880.50   Right of appeal
880.51   Separability
880.52   Collection of tax after termination of chapter
880.53   Amendments
880.99   Penalty
Cross-reference:
   Limitation on levying an income or receipts tax, see CHTR. Art. XI, § 3
   Registration of contractors with Income Tax Administrator, see §§ 1446.01, 1446.03
Statutory reference:
   Payroll deductions, see R.C. Chapter 9.42
   Income taxes, see R.C. Chapter 718