CHAPTER 192 – 2016 MUNICIPAL INCOME TAX

192.01   Authority to Levy Tax

192.02   Purposes of Tax

192.03   Rate and Taxable Income

192.04   Statement of Procedural History; State Mandated Changes to Municipal Income Tax

192.05   Effective Date

192.06   Definitions

192.07   Determining Municipal Taxable Income for Individuals

192.08   Domicile

192.09   Exemption for Member or Employee of General Assembly and Certain Judges

192.10   Collection at Source; Withholding from Qualifying Wages

192.11   Collection at Source; Occasional Entrant

192.12   Collection at Source; Casino, Sports Gaming Facility, Sports Gaming, and VLT

192.13   Determining Municipal Taxable Income for Taxpayers Who Are Not Individuals

192.14   Net Profit; Income Subject to Net Profit Tax; Alternative Apportionment

192.15   Consolidated Federal Income Tax Return

192.16   Tax Credit for Businesses that Foster New Jobs in Ohio

192.17   Tax Credits to Foster Job Retention

192.18   Declaration of Estimated Tax

192.19   Cleveland Resident Subject to Income Tax in Other Municipal Corporation

192.20   Refundable Credit for Qualifying Loss

192.21   Credit for Person Working in Joint Economic Development District or Zone

192.22   Credit for Tax Beyond Statute for Obtaining Refund

192.23   Return and Payment of Tax

192.24   Return and Payment of Tax; Individuals Serving in Combat Zone

192.25   Use of Ohio Business Gateway; Types of Filings Authorized

192.26   Extension of Time to File

192.27   Amended Returns

192.28   Refunds

192.29   Penalty, Interest, Fees, and Charges

192.30   Audit

192.31   Rounding

192.32   Authority of Tax Administrator; Administrative Powers of the Tax Administrator

192.33   Authority of Tax Administrator; Compromise of Claim and Payment over Time

192.34   Authority of Tax Administrator; Right to Examine

192.35   Authority of Tax Administrator; Requiring Identifying Information

192.36   Confidentiality

192.37   Fraud

192.38   Opinion of the Tax Administrator

192.39   Assessment; Appeal Based on Presumption of Delivery

192.40   Local Board of Tax Review; Appeal to Local Board of Tax Review

192.41   Actions to Recover; Statute of Limitations

192.42   Adoption of Rules

192.43   Rentals

192.44   Unpaid Taxes Recoverable as Other Debts

192.45   Receipt and Records of Tax

192.46   Enforcement of Collection

192.47   Authority to Determine Amount of Tax Due

192.48   Investigations

192.49   Authority to Compel Production of Records

192.50   Refusal to Produce Records

192.51   Taxpayer Required to Retain Records

192.52   Authority to Contract for Central Collection Facilities

192.53   Withholding Taxes from Federal Employees

192.54   Collection after Termination of Chapter

192.55   Savings Clause

192.56   Deposit of Funds

192.57   Filing Net Profit Taxes; Election to be Subject to Provisions of Chapter

192.58   Definitions

192.59   Applicability; Taxable Situs; Apportionment

192.60   Information Provided to Tax Administrators; Confidentiality

192.61   Filing of Annual Return; Remittance; Disposition of Funds

192.62   Electronic Filing

192.63   Consolidated Returns

192.64   Failure to Pay Tax

192.65   Declaration of Estimated Taxes

192.66   Additional Penalties

192.67   Assessments Against Taxpayer

192.68   Refund Applications

192.69   Amended Returns

192.70   Examination of Records and Other Documents and Persons

192.71   Credits

192.72   Reckless Violations; Penalties

192.99   Violations; Penalty

Charter reference:
   Taxpayer's suit, Charter § 90

Cross-reference:
   Division of Taxation; Administrator, CO 127.30, 127.31

Statutory reference:
   Municipal income taxes, RC Ch. 718
   Payroll deductions, RC 9.42
   Power to levy income tax, O Const Art XVIII § 3