191.01 Definitions.
191.02 Tax rate.
191.03 The Income Tax Department.
191.04 Return and payment of tax.
191.05 Allocation of net profits.
191.06 Net operating losses.
191.07 Declarations.
191.08 Collection at source.
191.09 Credit for other municipal taxes.
191.10 Violations, interest and penalties.
191.11 Duties of the Administrator.
191.12 Confidentiality of records.
191.13 Board of Review.
191.14 Allocation of funds.
191.15 Exemptions.
191.16 Refunds and extension requests.
191.17 Reports and informational returns.
191.18 Effective date of taxation.
191.19 Duty to retain records.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718