Sections
38.01 Authority to levy tax; purposes of tax; rate; applicability and effective date
38.011 Authority to levy tax
38.012 Purposes of tax; rate
38.013 Allocation of funds
38.014 Applicability and effective date
38.02 Statement of procedural history; state mandated changes to municipal income tax
38.03 Definitions
38.04 Income subject to tax for individuals
38.041 Determining municipal taxable income for individuals
38.042 Domicile
38.043 Exemption for member or employee of General Assembly and certain judges
38.05 Collection at source
38.051 Collection at source; withholding from qualifying wages
38.052 Collection at source; occasional entrant
38.06 Income subject to net profit tax
38.061 Determining municipal taxable income for taxpayers who are not individuals
38.062 Net profit; income subject to net profit tax; alternative apportionment
38.063 Consolidated federal income tax return
38.064 Tax credit for businesses that foster new jobs in Ohio
38.065 Tax credits to foster job retention
38.07 Declaration of estimated tax
38.08 Credit for tax paid
38.081 Credit for municipal income tax paid
38.082 Refundable credit for qualifying loss
38.083 Credit for person working in joint economic development district or zone
38.084 Credit for tax beyond statute for obtaining refund
38.09 Annual return
38.091 Return and payment of tax
38.092 Return and payment of tax; individuals serving in combat zone
38.093 Use of Ohio Business Gateway; types of filings authorized
38.094 Extension of time to file
38.095 Amended returns
38.096 Refunds
38.10 Penalty, interest, fees and charges
38.11 Audit
38.12 Rounding
38.13 Authority and powers of the Finance Director and Tax Administrator
38.131 Authority of Finance Director
38.132 Authority of Tax Administrator; administrative powers of the Tax Administrator
38.133 Authority of Tax Administrator; compromise of claim and payment over time
38.134 Authority of Tax Administrator; right to examine
38.135 Authority of Tax Administrator; requiring identifying information
38.14 Confidentiality
38.15 Fraud
38.16 Opinion of the Tax Administrator
38.17 Assessment; appeal based on presumption of delivery
38.18 Local Board of Tax Review; appeal to Local Board of Tax Review
38.19 Actions to recover; statute of limitations
38.20 Adoption of rules
38.30 Contract provisions
38.40 Landlord reporting
38.97 Collection after termination of chapter
38.98 Savings clause
38.99 Violations; penalty