187.01 Definitions.
187.02 Commencement and duration.
187.03 Imposition of tax - resident employees.
187.04 Imposition of tax - non-resident employees.
187.05 Net business profits -residents.
187.06 Net business profits - non-residents.
187.07 Net business profits -corporation.
187.08 Business apportionmentpercentage formula.
187.09 On what earnings or net profit tax first levied.
187.10 Fiscal years.
187.11 Net business profits.
187.12 Status of loss carryover and carryback in income tax computation.
187.13 Reconciliation with federal return.
187.14 Return and payment of tax.
187.15 Collection at source.
187.16 Returns of tax withheld and payment.
187.17 Limitation on creditor for tax paid at source.
187.18 Status and liability of employers.
187.19 Declarations.
187.20 Payment of tax installments.
187.21 Records to be kept by employers and taxpayers.
187.22 Collection of deficiencies; allowance of credit for overpayment.
187.23 Collection of unpaid taxes.
187.24 Identification required.
187.25 Applicability.
187.26 Savings clause.
187.27 Split payrolls.
187.28 Withholding statements.
187.29 Registration of all businesses operating in the City.
187.30 Function of City Income Tax Administrator.
187.31 Exemptions.
187.32 Tenant rosters.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718