CHAPTER 881: EARNED INCOME TAX, EFFECTIVE BEGINNING JANUARY 1, 2016

Section

881.01   Authority to levy tax; purpose of tax

881.02   Definitions

881.03   Imposition of tax

881.04   Collection at source

881.05   Annual return; filing

881.06   Credit for tax paid to other municipalities

881.07   Estimated taxes

881.08   Rounding of amounts

881.09   Requests for refunds

881.10   Second municipality imposing tax after time period allowed for refund

881.11   Amended returns

881.12   Limitations

881.13   Audits

881.14   Service of assessment

881.15   Administration of claims

881.16   Tax information confidential

881.17   Fraud

881.18   Interest and penalties

881.19   Authority of Tax Administrator; verification of information

881.20   Request for opinion of the Tax Administrator

881.21   Board of Tax Review

881.22   Authority to create rules and regulations

881.23   Rental and leased property

881.24   Savings clause

881.25   Collection of tax after termination of chapter

881.26   Adoption of RITA Rules and Regulations

881.27   Election to be subject to R.C. §§ 718.80 to 718.95

881.99   Violations; penalties

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:

   Income taxes, see Ohio R.C. Chapter 718

   Payroll deductions, see Ohio R.C. 9.42