CHAPTER 181
Income Tax
181.01   Definitions.
181.02   Imposition of tax.
181.021   Imposition of additional tax to pay for the cost of the improvement, upgrade, extension and/or replacement of the water and sewer systems, other capital improvements and to support the general fund.
181.03   Effective date.
181.031   Effective date of additional tax.
181.04   Reciprocity provision; credit for tax paid to other municipalities.
181.05   Administration; duties of the Fiscal Officer.
181.06   Investigative powers of the Fiscal Officer; penalty for divulging confidential information.
181.07   Interest and penalties.
181.08   Violations and penalties.
181.09   Allocation of funds.
181.091   Allocation of funds from additional tax.
181.10   Board of Review.
181.11   Applicability.
181.12   Savings clause.
181.13   Exemptions.
181.14   Refunds.
181.15   Effective period.
181.151   Effective period/reconciliation with existing sections of Chapter 181.
181.16   Mandatory filing of tax returns.
181.17   Non-wage loss disallowance against earned income.
181.18   Required attachments to return.
 
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747