CHAPTER 152
Income Tax Effective January 1, 2016
152.01   Authority to levy tax; purpose of tax.
152.02   Definitions.
152.03   Imposition of tax.
152.04   Collection at source.
152.05   Annual return; filing.
152.06   Credit for tax paid to other municipalities.
152.07   Estimated taxes.
152.08   Rounding of amounts.
152.09   Requests for refunds.
152.10   Second municipality imposing tax after time period allowed for refund.
152.11   Amended returns.
152.12   Limitations.
152.13   Audits.
152.14   Service of assessment.
152.15   Administration of claims.
152.16   Tax information confidential.
152.17   Fraud.
152.18   Interest and penalties.
152.19   Authority of Tax Administrator; verification of information.
152.20   Request for opinion of the Tax Administrator.
152.21   Board of Tax Review.
152.22   Authority to create rules and regulations.
152.23   Rental and leased property.
152.24   Savings clause.
152.25   Collection of tax after termination of chapter.
152.26   Adoption of RITA Rules and Regulations.
152.27   Election to be subject to O.R.C. 718.80 to 718.95.
152.99   Violations; penalties.
   CROSS REFERENCES
      Limitation on rate of taxation - see CHTR. § 8.04
      Power to pass income tax law - see Ohio Const., Art. XII, Sec. 8
      Apportionment - see Ohio Const., Art. XII, Sec. 9
      Municipal power to levy - see Ohio Const., Art. XVIII, Sec. 3
      Payroll deductions - see R.C. § 9.42
      Prohibitions - see R.C. § 718. 01
      Uniform rates - see R.C. § 718. 01
      Election - see R.C. § 718. 01
      Municipal limitation - see R.C. § 718. 06
      Limitation of act - see R.C. § 718.06