EDITOR’S NOTE: This chapter is the Income Tax through December 31, 2015. See Chapter 182 for the Income Tax effective January 1, 2016.
181.01 Purpose.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Effective period.
181.05 Return and payment of tax.
181.06 Collection at source.
181.07 Declaration.
181.08 Duties of the Administrator.
181.09 Investigative powers of the Administrator.
181.10 Interest and penalties.
181.11 Collection of unpaid taxes; refunds of overpayments.
181.12 Board of Review.
181.13 Allocation of funds.
181.14 Credit for tax paid to another municipality.
181.15 Severability.
181.16 Collection of tax after termination of chapter.
181.99 Penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income taxes - see Ohio R.C. Ch. 5747