CHAPTER 164
Municipal Income Tax Effective January 1, 2016
Municipal Income Tax Effective January 1, 2016
164.01 Authority to levy tax.
164.02 Purpose of tax; rate.
164.03 Allocation of funds.
164.04 Effective date.
164.05 Definitions.
164.06 Determining municipal taxable income for individuals.
164.07 Determining Municipal taxable income for taxpayers who are not individuals.
164.08 Net profit; income subject to net profit tax; alternative apportionment.
164.09 Consolidated Federal Income Tax returns.
164.10 Withholding from qualifying wages.
164.11 Occasional entrant.
164.12 Declaration of estimated tax.
164.13 Return and payment of tax.
164.14 Credit for tax paid to another municipality.
164.15 Refundable credit for qualifying loss.
164.16 Credit for tax beyond statute for obtaining refund.
164.17 Extension of time to file.
164.18 Amended returns.
164.19 Refunds.
164.20 Domicile.
164.21 Penalty, interest, fees and charges.
164.22 Audit.
164.23 Right to examine.
164.24 Rounding.
164.25 Administrative powers of the Tax Administrator.
164.26 Compromise of claim and installment payment plan.
164.27 Requiring identifying information.
164.28 Confidentiality.
164.29 Fraud.
164.30 Opinion of the Tax Administrator.
164.31 Assessment.
164.32 Local Board of Tax Review; appeal to local Board of Tax Review.
164.33 Actions to recover; statute of limitations.
164.34 Adoption of rules and regulations.
164.35 Collection after termination of chapter.
164.36 Savings clause.
164.37 Violations; penalty.
164.38 Reporting tenant residency.
164.39 Tax regulation for the building trades.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XIII, Sec. 3
Limitation on rate of taxation - see CHTR. Art. VI, Sec. 14
Submission of extra levy to vote - see CHTR. Art. VI, Sec. 16
Payroll deductions - see Ohio R. C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Capital Improvement Fund - see ADM. 123.01
Division of Taxation - see ADM. 123.02