PURPOSE
126.0101. Purpose of levy of income tax.
DEFINITIONS
126.0301. Definitions.
126.03011 Adjusted federal taxable income.
126.0302. Administrator.
126.0303. Association.
126.0304. Board of Review.
126.0305. Business.
126.0306. Corporation.
126.0307. Employee.
126.0308. Employer.
126.0309. Fiscal year.
126.03091 Generic form.
126.0310. Gross receipts.
126.0311. Net profits.
126.0312. Nonresident.
126.0313. Nonresident unincorporated business entity.
126.0314. Person.
126.0315. Place of business.
126.03151 Qualifying wage.
126.0316. Resident.
126.0317. Resident unincorporated business entity.
126.0318. Taxable income.
126.0319. Taxable year.
126.0320. Taxpayer.
126.0321. Manager.
126.0322. Fundamental change.
IMPOSITION OF INCOME TAX
126.0501. Rate and income taxable.
126.0502. Effective period.
DETERMINATION OF ALLOCATION OF TAX
126.0701. Method of determination.
126.0702. Sales made in the Municipality.
126.0703. Total allocation.
126.0704. Rentals.
126.0705. Operating loss-carry forward.
EXEMPTIONS
126.1001. Sources of income not taxed.
RETURNS
126.1101. When return required to be made.
126.1102. Form and content of return.
126.1103. Extension of time for filing returns.
126.1104. Consolidated returns.
126.1105. Amended returns.
PAYMENT OF TAX
126.1301. Payment of tax on filing of returns.
126.1302. Collection at source.
126.1303. Declaration of income.
126.1304. Filing of declaration.
126.1305. Form of declaration.
126.1306. Payment to accompany declaration.
126.1307. Annual return.
126.1308. Extensions.
INTEREST AND PENALTIES
126.1501. Interest on unpaid tax.
126.1502. Penalties on unpaid tax.
126.1503. Exceptions.
126.1504. Abatement of interest and penalty.
126.1505. Violations.
126.1506. Limitation on prosecution.
126.1507. Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES AND REFUNDS OF OVER-PAYMENTS
126.1701. Unpaid taxes recoverable as other debts.
126.1702. Refunds of taxes erroneously paid.
126.1703. Amounts of less than one dollar.
TAXPAYER RELIEF
126.1902. Tax credit.
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
126.2101. Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
126.2301. Duty to receive tax imposed.
126.2302. Duty to enforce collection.
126.2303. Authority to make and enforce regulations.
126.2304. Authority to arrange installment payments.
126.2305. Authority to determine amount of tax due.
126.2306. Authority to make investigations.
126.2307. Authority to compel productions of records.
126.2308. Refusal to produce records.
126.2309. Confidential nature of information obtained.
126.2310. Taxpayer required to retain records.
126.2311. Authority to contract for central collection facilities.
BOARD OF REVIEW
126.2501. Board of Review established.
126.2502. Duty to approve regulations and to hear appeals.
126.2503. Right of appeal.
OTHER PROVISIONS
126.2701. Declaration of legislative intent.
126.2702. Collection of tax after termination of chapter.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. Art. VIII, §2
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
PURPOSE