PURPOSE
183.0101 Purpose of levy of tax.
DEFINITIONS
183.0301 Definitions.
183.0302 Administrator.
183.0303 Association.
183.0304 Board of Review.
183.0305 Business.
183.0306 Corporation.
183.0307 Employee.
183.03071 Return preparer.
183.0308 Employer.
183.03081 Estimated tax liability.
183.0309 Fiscal year.
183.03091 Generic form.
183.0310 Gross receipts.
183.03101 Internet.
183.0311 Net profits.
183.0312 Nonresident.
183.0313 Nonresident unincorporated business entity.
183.0314 Person.
183.0315 Place of business.
183.0316 Resident.
183.0317 Resident unincorporated business entity.
183.0318 Taxable income.
183.0319 Taxable year.
183.0320 Taxpayer.
183.0321 Adjusting federal taxable income.
IMPOSITION OF TAX
183.0501 Rate of income taxable.
183.0502 Effective date.
DETERMINATION OF
ALLOCATION OF TAX
183.0701 Method of determination.
183.0702 Sales made in the City defined.
183.0703 Total allocation.
183.0704 Rentals.
183.0705 Operating loss carry-forward.
EXEMPTIONS
183.0901 Sources of income not taxed.
RETURNS
183.1101 Time of making return.
183.1102 Form and content of return.
183.1103 Extension of time for filing.
183.1104 Consolidated returns.
183.1105 Amended returns.
PAYMENT
183.1301 Payment on filing.
183.1302 Collection at source.
183.1303 Declaration of income not collected at source.
183.1304 Time of filing declarations.
183.1305 Form of declaration.
183.1306 Payment to accompany declaration.
183.1307 Annual return.
INTEREST AND PENALTIES
183.1501 Interest on unpaid tax.
183.1502 Penalties on unpaid tax.
183.1503 Exceptions.
183.1504 Abatement of penalty.
183.1505 Violations.
183.1506 Limitation on prosecution.
183.1507 Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES
AND REFUNDS OF OVERPAYMENTS
183.1701 Unpaid taxes recoverable as other debts; time limitation on additional assessments; collection cost reimbursement.
183.1702 Time limitation on refund claims.
183.1703 Minimum amount of refund or collection.
RELIEF AND RECIPROCITY
183.1901 Credit for tax paid to other municipality.
DISBURSEMENT OF TAX FUNDS
183.2101 Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE
ADMINISTRATOR
183.2301 Duty to receive tax imposed, keep records and make reports.
183.2302 Duty to enforce collection and keep records.
183.2303 Authority to make and enforce regulations.
183.2304 Authority to arrange installment payments.
183.2305 Authority to determine amount of tax due.
183.2306 Authority to make investigations.
183.2307 Authority to compel production of records and examine parties.
183.2308 Refusal to produce records.
183.2309 Confidential nature of information obtained.
183.2310 Taxpayer required to retain records.
183.2311 Collection at source.
183.2312 Appointment of Administrator.
BOARD OF REVIEW
183.2501 Board of Review established.
183.2502 Duty to approve regulations and to hear appeals.
183.2503 Right of appeal.
MISCELLANEOUS PROVISIONS
183.2701 Separability.
183.2702 Collection of tax after termination of chapter.
183.2703 Contract provisions.
183.2704 Tenants' reports.
183.2705 Registration of contractors.
183.2706 Contractors.
183.2707 Adoption of RITA rules and regulations.
183.2999 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
PURPOSE