CHAPTER 183
Income Tax
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
Taxation and finances - see CHTR. Art. X, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
 PURPOSE