CHAPTER 181
Income Tax
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.031   Additional one-half percent tax.
181.04   Effective period.
181.05   Return and payment of tax.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of the Tax Administrator.
181.09   Investigative powers of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes and refunds of overpayments.
181.12   Board of Review.
181.13   Allocation of receipts.
181.14   Credit for tax paid to another municipality.
181.15   Severability.
181.16   Collection of tax after termination of chapter.
181.17   Students.
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