CHAPTER 182
Municipal Income Tax Effective January 1, 2016
182.01   Authority to levy tax; purposes of tax; rate.
182.011   Authority to levy tax.
182.012   Purposes of tax; rate.
182.013   Allocation of funds.
182.014   Statement of procedural history; State mandated changes to Municipal Income Tax.
182.02   Effective date.
182.03   Definitions.
182.04   Income subject to tax for individuals.
182.041   Determining municipal taxable income for individuals.
182.042   Domicile.
182.043   Exemption for member or employee of general assembly and certain judges.
182.044   Tax credit for senior citizens. (Repealed)
182.05   Collection at source.
182.051   Collection at source; withholding from qualifying wages.
182.052   Collection at source; occasional entrant.
182.053   Collection at source; casino and  VLT.
182.06   Income subject to net profit tax.
182.061   Determining municipal taxable income for taxpayers who are not individuals.
182.062   Net profit; income subject to net profit tax; alternative apportionment.
182.063   Consolidated Federal Income Tax Return.
182.064   Tax credit for businesses that foster new jobs in Ohio.
182.065   Tax credits to foster job retention.
182.07   Declaration of estimated tax.
182.08   Credit for municipal income tax paid.
182.081   Credit for tax paid to other municipality or Joint Economic Development District.
182.082   Refundable credit for qualifying loss.
182.083   Credit for person working in Joint Economic Development District or zone.
182.084   Credit for tax beyond statute for obtaining refund.
182.09   Annual return.
182.091   Return and payment of tax.
182.092   Return and payment of tax; individuals serving in  combat zone.
182.093   Use of Ohio Business Gateway; types of filings authorized.
182.094   Landlord reporting.
182.095   Extension of time to file.
182.096   Amended returns.
182.097   Refunds.
182.10   Penalty, interest, fees,  and charges.
182.11   Audit.
182.12   Rounding.
182.13   Authority and powers of the Treasurer and Income Tax Director.
182.131   Authority of Treasurer;  administrative powers of the Income Tax Director.
182.132   Authority of the Treasurer; compromise of claim and  payment over time.
182.133   Authority of Income Tax  Director; right to examine.
182.134   Authority of Income Tax Director; requiring identifying information.
182.14   Confidentiality.
182.15   Fraud.
182.16   Opinion of the Income Tax Director.
182.17   Assessment; appeal based on presumption of delivery.
182.18   Local Board of Tax Review; appeal to Local Board of  Tax Review.
182.19   Actions to recover; statute of limitations.
182.20   Authority of City Treasurer to promulgate regulations.
182.30   Contract provisions.
182.80      Filing net profit taxes; election to be subject to provisions of chapter.
182.81      Definitions.
182.82      Applicability; taxable situs; apportionment.
182.83      Information provided to tax administrators; confidentiality.
182.84      Filing of annual return; remittance; disposition of funds.
182.85      Electronic filing.
182.86      Consolidated returns.
182.87      Failure to pay tax.
182.88      Declaration of estimated taxes.
182.89      Additional penalties.
182.90      Assessments against taxpayer.
182.91      Refund applications.
182.92      Amended returns.
182.93      Examination of records and other documents and persons.
182.94      Credits.
182.95      Reckless violation; penalties.
182.97   Collection after termination of chapter.
182.98   Savings clause.
182.99   Violations; penalty.
CROSS REFERENCES
      Power to levy income tax - see Ohio Const., Art. XVIII, §3
      Payroll deductions - see Ohio R. C. 9.42
      Municipal income taxes - see Ohio R.C. Ch. 718