191.01 Purpose.
191.02 Definitions.
191.03 Imposition of tax.
191.04 Effective period and termination date.
191.05 Return and payment of tax.
191.06 Collection at source.
191.07 Declarations.
191.08 Duties of the Department of Taxation and Tax Commissioner.
191.09 Investigative powers of the Commissioner of Taxation; penalty for divulging confidential information.
191.10 Interest and penalties.
191.11 Collection of unpaid taxes and refunds of overpayments.
191.12 Violations; penalties.
191.13 Board of Review.
191.14 Allocation of funds.
191.15 Credit for tax paid to another municipality.
191.16 Saving clause.
191.17 Collection of tax after termination of chapter.
191.18 Owners of rental property to provide information of tenants.
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