EDITOR'S NOTE: Resolution 22-92-R, passed December 21, 1992, adopted rules and regulations for the administration and enforcement of this chapter, pursuant to Section 880.05 of this chapter. The rules and regulations were amended by Resolution 16-2009-R, on September 28, 2009. Copies of these Regulations may be obtained, at cost, from the Clerk of Council.
880.01 Definitions.
880.02 Imposition of tax.
880.03 Determination of income subject to tax.
880.04 Effective date.
880.05 Powers and duties of the Director of Finance; Department of Taxation.
880.06 Investigations; confidentiality of information.
880.07 Allocation of funds.
880.08 Board of Review; appeals.
880.09 Applicability of chapter.
880.10 Exemptions.
880.11 Refunds.
880.12 Reciprocity; credit for tax paid to other municipalities. (Repealed)
880.13 Interest and penalties.
880.14 Violations.
880.15 Failure to obtain forms.
880.16 Effective period.
880.17 Administration and enforcement.
880.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Secs. 3, 5, Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Authority of Manager to sign income tax refund checks - see ADM. 231.01