CHAPTER 181
Income Tax

EDITOR’S NOTE: See Chapter 183 for 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   Declarations.

181.08   Appointment and duties of Tax Administrator.

181.09   Investigative powers of City Auditor; penalty for divulging confidential information.

181.10   Interest and penalties.

181.11   Collection of unpaid taxes and refunds of overpayments.

181.12   Violations and penalties.

181.13   Board of Review.

181.14   Credit for tax paid to another municipality or joint economic development district.

181.15   Saving clause.

181.16   Allocation of funds.

181.17   Authority to contract for the central collection of tax.

181.18   Assignment of duties and authority of Tax Administrator.

181.19   Enforcement of chapter.

CROSS REFERENCES

      Payroll deductions - see Ohio R.C. 9.42

      Municipal income taxes - see Ohio R.C. Ch. 718

      Boards for income tax employees - see ADM. 157.04