CHAPTER 191 – MUNICIPAL INCOME TAX

191.0101   Purpose of Levy

191.0301   Definitions Generally

191.030101   Adjusted Federal Taxable Income

191.030102   Administrative Rulings

191.0302   Administrator

191.0303   Association

191.0304   Board of Review

191.030401   Board of Tax Appeals

191.0305   Business

191.030501   City

191.0306   Corporation

191.0307   Employee

191.0308   Employer

191.0309   Fiscal Year

191.0310   Gross Receipts

191.031001   Intangible Income

191.031002   Internal Revenue Code

191.0311   Net Profits

191.0312   Nonresident

191.031201   Nonresident Owner

191.0313   Nonresident Unincorporated Business Entity

191.031301   Ohio Revised Code

191.031302   Other Payer

191.031303   Owner

191.031304   Pass-Through Entity

191.0314   Person

191.0315   Place of Business

191.031501   Qualifying Wages

191.0316   Resident

191.031601   Resident Owner

191.0317   Resident Unincorporated Business Entity

191.031701   Rules and Regulations

191.031702   S Corporation

191.031703   State

191.031704   Tax Commissioner

191.0318   Taxable Income

191.031801   Taxable Situs

191.0319   Taxable Year

191.0320   Taxpayer

191.0321   Unincorporated Business Entity

191.0501   Rate and Taxable Income

191.050101   Additional Taxable Income – Repealed

191.0502   Effective Date

191.0701   Method of Determination

191.0702   Sales Made in the City

191.0703   Total Allocation

191.0704   Rentals

191.0705   Operating Loss; Carry Forward

191.0901   Sources of Income Not Taxed

191.1101   Date for Filing Returns

191.1102   Form and Content of Return

191.1103   Extension of Time for Filing Returns

191.1104   Consolidated Returns

191.1105   Amended Returns

191.1301   Payment of Tax on Filing of Return

191.1302   Collection at Source

191.1303   Declarations of Income Not Collected at Source

191.1304   Filing of Declaration

191.1305   Form of Declaration

191.1306   Payment to Accompany Declaration

191.1307   Annual Return

191.1501   Interest on Unpaid Tax

191.1502   Penalties on Unpaid Tax

191.1503   Exceptions to Penalties

191.1504   Abatement of Interest and Penalty

191.1505   Violations

191.1506   Limitation of Prosecution

191.1507   Failure to Procure Tax Forms

191.1701   Unpaid Taxes Recoverable as Other Debts

191.1702   Refund of Taxes Erroneously Paid

191.1703   Amounts of Less than One Dollar

191.1901   Reserved

191.1902   Cleveland Resident Subject to Income Tax in Other Municipality

191.1903   Claim for Credit

191.2001   Deposit of Funds

191.2002   Monthly Report of Undistributed Balance

191.2101   Disbursement of Funds Collected

191.2301   Receipt and Records of Tax

191.2302   Enforcement of Collection

191.2303   Authority to Make and Enforce Regulations

191.2304   Authority to Arrange Installment Payments

191.2305   Authority to Determine Amount of Tax Due

191.2306   Investigations

191.2307   Authority to Compel Production of Records

191.2308   Refusal to Produce Records

191.2309   Confidential Nature of Information; Disclosure of Returns and Return Information

191.2310   Taxpayer Required to Retain Records

191.2311   Authority to Contract for Central Collection Facilities

191.2312   Withholding Taxes from Federal Employees

191.2501   Board of Review Established

191.2502   Board to Approve Regulations and Hear Appeals

191.2503   Right of Appeal

191.2701   Declaration of Legislative Intent

191.2702   Collection of Tax after Termination of Chapter

191.99   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