181.01 Purpose of levy of income tax.
181.02 Definitions.
181.03 Rate and income taxable.
181.04 Effective period.
181.05 Determination of allocation of tax.
181.06 Sales made in the Municipality.
181.07 Total allocation.
181.08 Rentals.
181.09 Operating loss; carry-forward.
181.10 Sources of income not taxed.
181.11 When return required to be made.
181.12 Form and content.
181.13 Extension of time for filing.
181.14 Consolidated returns.
181.15 Amended returns.
181.16 Payment of tax on filing of return.
181.17 Collection at source.
181.18 Declaration of income.
181.19 Filing of declaration.
181.20 Form of declaration.
181.21 Payment to accompany declaration.
181.22 Annual return.
181.23 Interest and penalties.
181.24 Reserved.
181.25 Exceptions.
181.26 Abatement of interest and penalty.
181.27 Violations.
181.28 Collections outsourced and fees assessed.
181.29 Failure to procure forms not excused.
181.30 Unpaid taxes recoverable as other debts.
181.31 Refunds of taxes erroneously paid.
181.32 Amounts of less than three dollars.
181.33 Tax credit.
181.34 Claim for credit.
181.35 Disbursement of funds collected.
181.36 Duties of the Administrator.
181.37 Authority to make and enforce regulations.
181.38 Authority to arrange installment payments.
181.39 Authority to determine amount of tax due.
181.40 Authority to make investigations.
181.41 Authority to compel production of records.
181.42 Refusal to produce records.
181.43 Confidential nature of information obtained.
181.44 Taxpayer required to retain records.
181.45 Authority to contract for central collection facilities.
181.46 Board of Review established.
181.47 Board to approve regulations and to hear appeals.
181.48 Severability.
181.49 Collection after termination of chapter.
181.50 Reporting information on tenants.
181.99 Penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747