Section
General Provisions
192.001 Authority to levy tax; purpose of tax
192.002 Definitions
192.003 Credit for tax paid to other municipalities
192.004 Estimated taxes
192.005 Rounding of amounts
192.006 Requests for refunds
192.007 Second municipality imposing tax after time period allowed for refund
192.008 Amended returns
192.009 Limitations
192.010 Audits
192.011 Service of assessment
192.012 Administration of claims
192.013 Tax information confidential
192.014 Fraud
192.015 Interest and penalties
192.016 Request for opinion of Tax Administrator
192.017 Board of Tax Review
192.018 Authority to create rules and regulations
192.019 Rental and leased property
192.020 Collection of tax after termination of chapter
192.021 Adoption of RITA rules and regulations
Imposition of Tax
192.035 Generally
192.036 Individuals
192.037 Refundable credit for nonqualified deferred compensation plan
192.038 Domicile
192.039 Businesses
Collection at Source
192.050 Withholding provisions
192.051 Occasional entrant; withholding
Annual Return; Filing
192.060 Generally
192.061 Filing via Ohio Business Gateway
192.062 Extension for service in or for the Armed Forces
192.063 Consolidated municipal income tax return
Authority of Tax Administrator; Verification of Information
192.075 Authority
192.076 Verification of accuracy of returns and determination of liability
192.077 Identification information
192.999 Penalty