Section
Income Tax
38.01 Purpose
38.02 Definitions
38.03 Imposition of tax; effective period
38.04 Return and payment of tax
38.05 Collection at source
38.06 Declarations
38.07 Interest and penalties
38.08 Collection of unpaid taxes and refunds of overpayments
38.09 Allocation of funds
38.10 Credit for tax paid to another municipality
38.11 Collection of tax after termination of chapter
38.12 Administrator; Assistant Income Tax Administrator
38.13 Investigative powers of the Administrator; confidentiality of information
38.14 Board of Review
38.15 Violations
Cross-reference:
Annual Motor Vehicle License Tax, see Ch. 42
Funds, see Ch. 37
Statutory reference:
Municipal income tax, see R.C. Ch. 718