Section
36A.01 Authority to levy tax; purposes of tax; rate
36A.011 Authority to levy tax
36A.012 Purposes of tax; rate
36A.013 Statement of procedural history; state mandated changes to municipal income tax
36A.02 Effective date
36A.03 Definitions
36A.04 Income subject to tax for individuals
36A.041 Determining municipal taxable income for individuals
36A.042 Domicile
36A.043 Exemption for member or employee of General Assembly and certain judges
36A.05 Collection at source
36A.051 Collection at source; withholding from qualifying wages
36A.052 Collection at source; occasional entrant
36A.053 Collection at source; casino and VLT
36A.06 Income subject to net profit tax
36A.061 Determining municipal taxable income for taxpayers who are not individuals
36A.062 Net profit; income subject to net profit tax; alternative apportionment
36A.063 Consolidated federal income tax return
36A.064 Tax credit for businesses that foster new jobs in Ohio
36A.065 Tax credits to foster job retention
36A.07 Declaration of estimated tax
36A.08 Credit for tax paid
36A.081 Credit for tax paid in another municipality or foreign county
36A.082 Refundable credit for qualifying loss
36A.083 Credit for person working in joint economic development district or zone
36A.084 Credit for tax beyond statute for obtaining refund
36A.09 Annual return
36A.091 Return and payment of tax
36A.092 Return and payment of tax; individuals serving in combat zone
36A.093 Use of Ohio Business Gateway; types of filings authorized
36A.094 Extension of time to file
36A.095 Amended returns
36A.096 Refunds
36A.10 Penalty, interest, fees and charges
36A.11 Audit
36A.12 Rounding
36A.13 Authority and powers of the Tax Administrator
36A.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
36A.132 Authority of Tax Administrator; compromise of claim and payment over time
36A.133 Authority of Tax Administrator; right to examine
36A.134 Authority of Tax Administrator; requiring identifying information
36A.14 Confidentiality
36A.15 Fraud
36A.16 Opinion of the Tax Administrator
36A.17 Assessment; appeal based on presumption of delivery
36A.18 Local Board of Tax Review; appeal to Local Board of Tax Review
36A.19 Actions to recover; statute of limitations
36A.20 Adoption of rules
36A.21 $150.00 deminimus rule
36A.22 Change of tenants
36A.97 Collection of tax after termination of chapter
36A.98 Savings clause
36A.99 Violations; penalty