Section
Purpose
191.0101 Purpose of levy on income tax
Definitions
191.0301 Definitions generally
191.0302 Administrator
191.0303 Association
191.0304 Board of Review
191.0305 Business
191.0306 Corporation
191.0307 Employee
191.0308 Employer
191.0309 Fiscal year
191.0310 Gross receipts
191.0311 Net profits
191.0312 Nonresident
191.0313 Nonresident unincorporated business entity
191.0314 Person
191.0315 Place of business
191.0316 Resident
191.0317 Resident unincorporated business entity
191.0318 Taxable income
191.0319 Taxable year
191.0320 Taxpayer
Imposition of Income Tax
191.0501 Rate and income taxable
191.0502 Effective period
Determination of Allocation of Tax
191.0701 Method of determination
191.0702 Sales made in city
191.0703 Total allocation
191.0704 Rentals
191.0705 Operating loss carry-forward
Contractors/Subcontractors
191.0706 Registration of contractor and subcontractor
191.0706.01 Contractor registration
191.0706.02 Application for registration
191.0706.03 Registration denial; renewal
191.0706.04 Registration pre-requisite for other matters
191.0706.05 Exemptions
191.0706.06 Definition
191.0706.07 Penalty
Exemptions
191.0901 Sources of income not taxed
Returns
191.1101 When return required to be made
191.1102 Form and contents of return
191.1103 Extension of time for filing returns
191.1104 Consolidated returns
191.1105 Amended returns
Payment of Tax
191.1301 Payment of tax on filing of return
191.1302 Collection at source
191.1303 Declaration of income
191.1304 Filing of declaration
191.1305 Form of declaration
191.1306 Payment to accompany declaration
191.1307 Annual return
Interest and Penalties
191.1501 Interest on unpaid tax
191.1502 Penalties on unpaid tax; penalties on failure to file return
191.1503 Exceptions
191.1504 Abatement of interest and penalty
191.1505 Violations
191.1506 Limitation on prosecution
191.1507 Failure to procure forms not excuse
Collection of Unpaid Taxes and Refunds of Overpayments
191.1701 Unpaid taxes recoverable as other debts
191.1702 Refund of taxes erroneously paid
191.1703 Amounts of less than one dollar
Taxpayer Relief and Reciprocity Provisions
191.1902 Tax credit
Disbursement of Receipts of Tax Collection
191.2101 Disbursement of funds collected
Duties and Authority of the Administrator
191.2301 Duty to receive tax imposed
191.2302 Duty to enforce collection
191.2303 Authority to make and enforce regulations
191.2304 Authority to arrange installment payments
191.2305 Authority to determine amount of tax due
191.2306 Authority to make investigations
191.2307 Authority to compel production of records
191.2308 Refusal to produce records
191.2309 Confidential nature of information; disclosure of returns and return information
191.2310 Taxpayer required to retain records
191.2311 Authority to contract for central collection facilities
191.2312 Assignment of Administrator’s duties
Board of Tax Appeals
191.2501 Board of Tax Appeals established
191.2502 Duty to approve regulations and to hear appeals
191.2503 Right of appeal
Board of Adjudication
191.2504 Board of Adjudication established
191.2505 Duty to hear appeals
191.2506 Right of appeal
Other Provisions
191.2701 Declaration of legislative intent
191.2702 Collection of tax after termination of chapter
Cross-reference:
Municipal income taxes, see Ohio R.C. Ch. 718