EDITOR'S NOTE: Rules and Regulations promulgated by the Administrator pursuant to and complementing the Coldwater Earned Income Tax (Ordinance 813, passed November 13, 1972) have been separately published. Copies are available from the Clerk of Council.
880.01 Purpose of tax.
880.02 Definitions.
880.03 Imposition of tax.
880.04 Effective period.
880.05 Return and payment of tax.
880.06 Collection at source.
880.07 Declarations.
880.08 Duties of the Administrator.
880.09 Investigative powers of the Administrator; divulging confidential information.
880.10 Interest and penalties.
880.11 Collection of unpaid taxes and refunds of overpayments.
880.12 Violations.
880.13 Income Tax Board of Review.
880.14 Allocation of funds.
880.15 Credit for tax paid to another municipality.
880.16 Saving clause.
880.17 Collection of tax after termination of chapter.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Income Tax Board of Review - see CHTR. § 6.05
Municipal earnings tax limitation - see CHTR. § 7.05
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Tax Administrator-Administrative Assistant - see ADM. Ch. 238