EDITOR'S NOTE: Contact the City of Brunswick Income Tax Department, Council Clerk at or visit the City's Income Tax web page at www.brunswick.oh.us to obtain Codified Income Tax Laws pertaining to tax years 2016 and prior.
880.005 Purposes.
(Effective January 1, 2023)
880.005.1 Purposes. (January 1, 2018 through December 31, 2022.)
880.01 Allocation of revenues.
(Effective January 1, 2023)
880.01.1 Allocation of revenues. (January 1, 2018 through December 31, 2022.)
880.02 Definitions.
880.03 Rentals.
880.04 Imposition of tax.
(Effective January 1, 2023)
880.04.1 Imposition of tax. (January 1, 2018 through December 31, 2022.)
880.05 Effective period.
880.06 Return and payment of tax.
880.07 Collection at source.
880.08 Declarations.
880.09 Duties of the Administrator.
880.10 Investigative powers of the Administrator; confidential information.
880.11 Interest and penalties.
880.12 Collection of unpaid taxes and refunds of overpayments.
880.13 Violations; limitation on prosecution.
880.14 Board of Review.
880.15 Tax credit.
880.16 Separability.
880.17 Collection of tax after termination of chapter.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718