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880.33   Relief and reciprocity provisions; nonresident taxpayers (repealed)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