EDITOR’S NOTE: This chapter contains the Income Tax Rules and Regulations for the Income Tax Ordinance Thru 12-31-15 (Chapter 183).
181.01 Definitions.
181.02 Commencement and duration of the tax.
181.03 Resident employees.
181.04 Nonresident employees.
181.05 Net business profits; residents.
181.06 Net business profits; nonresidents.
181.07 Net business profits; corporations.
181.071 Liability of and collection from business organizations.
181.08 Business allocation percentage.
181.09 On what earnings or net profits tax first levied.
181.10 Fiscal years.
181.11 Net business profits.
181.12 Reconciliation with Federal return.
181.13 Return and payment of tax.
181.14 Collection at source.
181.15 Returns of tax withheld and payment.
181.16 Liability of employee.
181.17 Status and liability of employers.
181.18 Declarations.
181.19 Payment of tax installments.
181.20 Records to be kept by employers and taxpayers.
181.21 Collection of deficiencies; allowance of credit for overpayment.
181.22 Collection of unpaid taxes.
181.23 Identification required.
181.24 Inapplicability.
181.25 Split payrolls.
181.26 Withholding statements.
181.27 Vacation pay.
181.28 Registration by contractors.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Income tax ordinance - see ADM. Ch. 183