CHAPTER 161
Income Tax

   EDITOR’S NOTE: See Chapter 164 for Income Tax Effective January 1, 2016.

161.01    Purpose.

161.02    Definitions.

161.03    Imposition of tax.

161.04    Effective period.

161.05    Return and payment of tax.

161.06    Collection at source.

161.061   Agreements with other municipal corporations.

161.07    Declarations.

161.08    Duties of Tax Administrator.

161.09    Investigative powers of Tax Administrator; penalty for divulging confidential information.

161.10    Interest and penalties.

161.11    Collection of unpaid taxes and refunds of overpayments.

161.12    Violations; penalty.

161.13    Board of Review.

161.14    Allocation of funds.

161.15   Credit for tax paid to another municipality.

161.16    Saving clause.

161.17    Collection of tax after termination of chapter.

161.18   Reporting tenant residency.

161.19   Tax regulations 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