CHAPTER 95: INCOME TAX
Editor’s note:
   The City income tax was voted and passed effective January 1, 1969 at the rate of 1%, and increased by two tenths of one percent (.2%) effective January 1, 1986, by Ordinance 67-85, approved by the voters November 5, 1985.  Effective January 1,2003, the total income tax rate was increased by .3% to 1.5% per annum.  Effective January 1, 2010, the total income tax rate was increased by .5% to 2% per annum. Ordinance 58-12, passed December 17, 2012, extended the income tax through 2023. Ordinance 66-15, passed December 14, 2015, enacted regulations effective beginning January 1, 2016.
Section
Regulations Effective Through December 31, 2015
   95.01   Purpose
   95.02   Definitions
   95.03   Imposition of tax
   95.04   Effective period and tax rate
   95.05   Return and payment of tax
   95.06   Collection at source
   95.07   Declarations
   95.08   Appointment and duties of the Tax Administrator
   95.09   Investigative powers of the Tax Administrator; penalty for divulging confidential information
   95.10   Interest and penalties
   95.11   Collection of unpaid taxes and refunds of overpayment
   95.12   Violations; penalties
   95.13   Board of Appeals
   95.14   Information by landlords
   95.15   Credit for tax paid to another municipality
   95.16   Saving clause
   95.17   Definitions
   95.18   Imposition of tax: exceptions
   95.19   Return and payment of tax
   95.20   Collection of tax at the source
   95.21   Declaration
   95.22   Duties of Tax Administrator
   95.23   Examination of books and records
   95.24   Credit allowed for the tax paid in another municipality
   95.25   Saving clause
   95.26   Amendments and supplements
   95.27   Deposit of income tax receipts
   95.28   Penalty
Regulations Effective Beginning January 1, 2016
   95.60   Election to be subject to R.C. 718.80 to 718.95
   95.61   Authority to levy tax; purpose of tax
   95.62   Definitions
   95.63   Imposition of tax
   95.64   Collection at source
   95.65   Annual return; filing
   95.66   Credit for tax paid to other municipalities
   95.67   Estimated taxes
   95.68   Rounding of amounts
   95.69   Requests for refunds
   95.70   Second municipality imposing tax after time period allowed for refund
   95.71   Amended returns
   95.72   Limitations
   95.73   Audits
   95.74   Service of assessment
   95.75   Administration of claims
   95.76   Tax information confidential
   95.77   Fraud
   95.78   Interest and penalties
   95.79   Authority of Tax Administrator and Treasurer; verification of information
   95.80   Request for opinion of the Tax Administrator
   95.81   Board of Appeals
   95.82   Authority to create rules and regulations
   95.83   Rental and leased property
   95.84   Savings clause
   95.85   Collection of tax after termination of subchapter
   95.89   Violations; penalties
Statutory reference:
   Municipal income taxes, see R.C. Chapter 718
   Payroll deductions, see R.C. 9.42