EDITOR’S NOTE: See Chapter 182 for Income Tax effective January 1, 2016.
181.01 Purposes.
181.02 Definitions.
181.03 Imposition of tax.
181.031 Imposition of additional tax.
181.04 Effective period.
181.05 Determination of tax.
181.06 Sales in City defined.
181.07 Operating loss carry-forward.
181.08 Exceptions.
181.09 Date of filing return; required declaration of residency.
181.10 Form and content of return.
181.11 Extension of time for filing returns.
181.12 Consolidated returns.
181.13 Amended returns.
181.14 Payment of tax; responsibility of filing; offsets; overpayment.
181.15 Collection at source; payment by employer.
181.16 Declarations of income.
181.17 Filing of declaration.
181.18 Form of declaration.
181.19 Payment upon declaration.
181.20 Annual returns.
181.21 Recovery of unpaid taxes.
181.22 Taxes erroneously paid.
181.23 Amounts of less than three dollars.
181.24 Tax credits.
181.25 Allocation of funds.
181.26 Powers and duties of Tax Commissioner.
181.27 Refusal to produce records.
181.28 Retention of records by taxpayers.
181.29 Confidentiality of information.
181.30 Board of Review.
181.31 Approval of rules and regulations by Board of Review.
181.32 Right of appeal.
181.33 Separability.
181.34 Continuation of tax; collection after termination.
181.35 Rounding off to the whole dollar.
181.36 Interest on unpaid taxes.
181.37 Penalties on unpaid taxes; exceptions.
181.38 Abatement of interest and penalties.
181.39 Violations.
181.40 Limitation on prosecution.
181.41 Failure to procedure forms.
181.42 Transient vendors.
181.43 Information by landlords; penalty.
181.99 Penalty.
CROSS REFERENCES
Earned income taxes - see Ohio R.C. Ch. 718