Skip to code content (skip section selection)
181.02 Imposition of tax.
181.03 Effective period.
181.04 Returns, filing extension, and payment of tax.
181.05 Collection at source.
181.07 Duties of the Director of Taxation.
181.08 Investigative powers of the Director of Taxation, penalty for divulging confidential information.
181.09 Interest and penalties.
181.10 Collection of unpaid taxes and refunds of overpayments.
181.11 Violations; penalties.
181.12 Board of Review.
181.13 Allocation of funds.
181.14 Credit for tax paid to another municipality.
181.15 Information by landlords and employers.
181.16 Saving clause.
181.17 Collection of tax after termination of chapter.
181.18 Contract provisions.
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