EDITOR’S NOTE: Chapter 194 does not repeal the existing Chapter 193 for any taxable year prior to 2016, but rather runs concurrently with Chapter 193 effective January 1, 2016. The provisions of Chapter 193 shall not be applicable to Chapter 194. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
193.01 Purpose.
193.02 Definitions.
193.03 Imposition of tax.
193.04 Effective period.
193.05 Return and payment of tax.
193.06 Collection at source.
193.07 Declarations.
193.08 Duties and powers of the Superintendent of Taxation.
193.09 Investigative powers of the Superintendent; divulging confidential information.
193.10 Interest and penalties.
193.11 Collection of unpaid taxes and refund of overpayments.
193.12 Violations.
193.13 Board of Adjudication and Board of Tax Appeals.
193.14 Allocation of funds.
193.15 Credit for tax paid to another municipality.
193.16 Application of chapter; separability.
193.17 Collection of tax after termination of chapter.
193.18 Effective date.
193.99 Penalties.
CROSS REFERENCES
Authority to create Board of Tax Appeals - see CHTR. 7.05
State law applicable - see CHTR. 8.01
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718