CHAPTER 880
Earned Income Tax Effective Through December 31, 2015

880.01   Purpose.

880.02   Definitions.

880.03   Imposition of tax.

880.04   Effective period.

880.05   Return and payment of tax.

880.06   Collection at source.

880.07   Declarations.

880.08   Duties and powers of the Superintendent of Taxation.

880.09   Investigative powers of the Superintendent; divulging confidential information.

880.10   Interest and penalties.

880.11   Collection of unpaid taxes and refund of overpayments.

880.12   Violations.

880.13   Board of Adjudication and Board of Tax Appeals.

880.14   Allocation of funds.

880.15   Credit for tax paid to another municipality.

880.16   Scope; separability.

880.17   Collection of tax after termination of chapter.

880.18   Authority to contract for administration and collection of taxes.

880.19   Effective date.

880.99   Penalty.

   CROSS REFERENCES

   Power to levy income tax - see Ohio Const., Art. XVIII, § 3

   Power to incur debt - see CHTR. § 4.05 Levying taxes - see CHTR. § 4.06

   Payroll deductions - see Ohio R.C. 9.42

   Municipal income taxes - see Ohio R.C. Ch. 718