EDITOR'S NOTE: This chapter, previously a codification of Ordinance 64-83, passed December 12, 1983, and Ordinance 13- 86, passed April 14, 1986, was repealed and re-enacted in its entirety by Ordinance 10-88, passed May 9, 1988, and Ordinance 25- 88, passed September 12, 1988. This chapter was subsequently amended by Resolution 29-00, passed December 12, 2000, to conform to H.B. 477 and H.B. 483 and Ordinance No. 28-04, passed November 9, 2004, to conform to H.B. 95, which modified the authority of municipal corporations to impose income taxes.
880.001 Purposes; levy of tax.
880.01 Definitions.
880.02 Imposition of tax.
880.03 Operating loss carry forward.
880.04 Consolidated returns.
880.05 Effective period.
880.06 Return and payment of tax.
880.07 Collection at source.
880.08 Declarations.
880.09 Enforcement by Finance Director.
880.10 Investigative powers of Finance Director; confidential information.
880.11 Interest and penalties.
880.12 Collection of unpaid taxes; refunds of overpayment.
880.13 Violations.
880.14 Board of Review.
880.15 Apportionment of funds.
880.16 Credit for tax paid to another municipality.
880.17 Collection of tax after termination of chapter.
880.18 Submission of information by contractors.
880.19 Submission of information by landlords.
880.20 Exemptions.
880.21 Failure to obtain forms.
880.22 Separability.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Secs. 3, 5, Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
List of occupants of multifamily dwellings - see ADM. 236.02